为加强财政金融的统一管理,中国共产党领导的抗日根据地先后颁布了包括会计、审计、金库、公产管理、惩治贪污在内的各项资产管理制度。这些制度不仅为支撑长期抗战奠定了坚实的物质基础,而且发挥了重要的积极作用。 In order to strengthen the unified management of finance and financial affairs, the anti-Japanese base areas under the leadership of the Communist Party of China successively promulgated various assets management systems including accounting, auditing, treasury, public property management and punishing corruption. These systems have not only laid a solid material foundation for supporting the long-term war of resistance, but have also played an important and positive role.