中华苏维埃共和国临时中央政府成立后,中国土地革命战争取得了实质性的成果,根据地各项建设日趋完善。其中,根据地的财政经济建设特别引人注目,成为中央苏区政权支持革命战争和进行苏区各项建设的重要保障。中央苏区财政政策,本着阶级的和革命的原则,已从单纯的取之于敌,发展为取之于敌、取之于民和取之于己兼有的新形式。财政支出,也从纯粹的战争经费、政府行政开支,向社会经济和社会救济诸方面拓展。财政管理的统一,为中央苏区的巩固发展发挥了重要作用,其中不少经验为以后革命根据地财政建设乃至新中国的财经工作提供了有益的借鉴上。 After the advent of the interim central government of the Chinese Soviet Republic, the Chinese revolution in the land revolution has yielded substantial results and the construction of the base areas has been perfected day by day. Among them, the financial and economic construction of the base area attracted special attention and became an important guarantee for the regime in the Central Soviet Area in supporting the revolutionary war and carrying out various constructions in the Soviet area. The fiscal policy of the Central Soviet Area, based on the principle of class and revolution, has evolved from simply taking the enemy to developing a new form of taking both the enemy and the people as its own and its own part as its own. Expenditure on finance has also expanded from purely war funding, government administrative expenses, to various aspects such as social, economic and social relief. The unification of fiscal management has played an important role in the consolidation and development of the Central Soviet Area. Many of these experiences have provided useful lessons for the financial construction in the revolutionary base areas and the financial and economic work in new China.