抗日战争爆发后,浙江旧有的税收制度不能适应战时的需要,尤其是一向富庶的杭嘉湖地区的沦陷,使浙江省财政收入几乎减少了一半,再加上军费的大量支出,浙江的财政经济陷入困境。黄绍竑第二次主浙后,对战时浙江省财政采取了一系列改革措施,如调整税收机构、整顿财务行政、开辟财税来源和活泼社会金融等,使战时浙江的财政得到了较大改善,迎来最后的胜利。总结当时财政改革所采取的方针主要有三:第一,采取自给自足的方针,第二,采取量出为入的方针,第三,采取公卖、专卖、专运等经济统制的方针。 After the outbreak of the War of Resistance Against Japan, the old tax system in Zhejiang Province was unable to meet the needs of wartime. In particular, the ever-present affront to the affluent Hangchow area reduced the fiscal revenue in Zhejiang Province by almost half. Coupled with the large expenditure on military spending, Zhejiang’s fiscal and economic In trouble. During the war, Zhejiang Shao-shan took a series of reforms to finance the Zhejiang Province, such as adjusting the taxation authorities, reorganizing the financial administration, opening up sources of finance and taxation and lively social finance, so that Zhejiang’s finance in wartime got a great improvement. Ushered in the final victory. In conclusion, there are basically three main directions for fiscal reform at the time: first, the principle of self-sufficiency; second, the principle of taking the measure as the principle of entry; and thirdly, the principle of economic control through sales, monopoly and specialization.