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平时财政向战争财政转轨是战争爆发时,国民经济向战时转轨的一个重要环节。平时财政向战争财政转轨包括战备财政转轨和民用财政动员两个部分。无论战争规模和战争性质有多大差异,调整预算、调整存量资财、改变保障方法、强化军事责任是战备财政向战争财政转轨的途径。理解财政动员的内涵,分析财政动员的规模,研究财政动员的潜力,探讨财政动员与国民经济动员的关系,是研究财政动员问题的基础。要实现民用财政向战争财政的转轨,就要制定突出保障战争需要的财政转轨预算与体制。
The usual fiscal transition to war finance is an important part of the national economy’s transition to wartime when the war broke out. Usually financial to war financial transition, including war preparation fiscal transition and civil financial mobilization in two parts. No matter how much the scale of the war and the nature of the war differ, adjusting the budget, adjusting the stock of capital, changing the methods of safeguarding and strengthening military responsibilities are the means by which war preparedness can be transformed into war finance. Understanding the connotation of financial mobilization, analyzing the scale of financial mobilization, studying the potential of financial mobilization, and discussing the relationship between financial mobilization and national economic mobilization is the basis for studying the issue of mobilization of finance. In order to realize the transition from civilian finance to war finance, it is necessary to formulate a budget and system for fiscal transition highlighting the needs of the war.