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由于边区的经济基本上是农业经济,各项抗日负担主要由农村人口来承负,因此,村级财政即成为整个边区财政的重要基础。但边区政府成立后的两年中,财政方面的工作主要是抓大政方针的调整、制定及边区、县级财政制度的建立和整顿,对村级财政工作还来不及多所顾及,这样就造成了抗战初期村级财政的混乱无序。主要问题有:财政收支缺乏基本的计划性,随便乱派款、乱支出。浪费现象相当严重,一些村干部花钱大手大脚,一个村公所一年的开支动辄达万元以上。据边区行政委员会主任兼财政处长宋劭文估计,一般村庄每月浪费40多元(多者
Since the economy in the border areas is basically an agricultural economy, all the anti-Japanese burdens are mainly borne by the rural population. Therefore, village-level finance becomes the important basis for the entire border finance. However, in the two years after the establishment of the border government, the financial work mainly focused on the readjustment and formulation of major policies and the formulation and rectification of the financial system at the border and county levels, and did not pay enough attention to the financial affairs at the village level. As a result, In the early days of the Anti-Japanese War, the village finance was disorderly and disorderly. The main problems are: the lack of basic revenue and expenditure planning, arbitrary chaos send money, chaos spending. The waste phenomenon is quite serious. Some village cadres spend money extravagantly and the expenses of one village office are often over 10 thousand yuan a year. According to Song Wen, director of the border administrative committee and chief financial officer, estimated that the average village is wasting more than 40 yuan per month