一、党的领导是财政工作的核心力量,财政必须为党和政府的中心工作服务在各个苏区创建财政的初期,是党为财政工作制订了一系列方针政策,统一了财政法规,保障了军队和行政的供给。在苏区财政收支矛盾十分突出的情况下,又是党提出要节减支出,精兵简政,集中财力进行武装斗争,支持根据地进行经济建设,从而促进了根据地工农业生产的发展,保证了红军获得必要的给养。武装斗争是当时党的中心工作,财政也就是为这个中心工作服务。随着人民民主专政的国家政权的建立,以及对私有制的社会主义改造的基本完成,党的中心工作也发生了根本性的转变,即从过去以武装斗争、阶级斗争为中心,转变为以经济建设为中心,党的十一届三中全会更进一步强调了经济建设这个中心,这就对财政工作提出了新 First, the leadership of the party is the core force of the financial work. Fiscal must serve the central work of the party and the government. In the early days of establishing finance in each Soviet region, the party formulated a series of guidelines and policies for the financial work, unified the fiscal laws and regulations, and guaranteed the military And administrative supply. Under the prominent contradictions between the fiscal revenues and expenditures in the Soviet Union, the Party also proposed that it should reduce expenditure, make its troops simple and concise, concentrate its financial resources on armed struggles and support the economic construction in the base areas, thus promoting the development of industrial and agricultural production in the area and ensuring that the Red Army has obtained the necessary To support. Armed struggle was the party’s central task at the time, and finance was just serving this central task. With the establishment of the state power of the people’s democratic dictatorship and the basic accomplishment of the socialist transformation of the private ownership, the party’s central task has undergone fundamental changes. From the past, the armed struggle and class struggle turned to the economic Construction as the center, the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China further emphasized the economic construction of the center, which made a new financial work