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延安和陕甘宁边区曾经是中共中央所在地,是举世闻名的革命圣地。抗日战争时期,陕甘宁边区处于日寇和国民党顽固派的军事包围和经济封锁之中。为了克服财政经济上的严重困难,坚持革命斗争,毛泽东同志提出了“发展经济,保障供给”的财经工作总方针,号召党中央机关和边区的军良“自己动手,丰衣足食”,开展了轰轰烈烈的大生产运动。延安时期,党中央十分重视财会工作。1939年6月,中央书记处发出了“严格统一收支”、“建立预决算制度”、“实行会计审计制”和“厉行节省”等四项重要通知。中央财政经济部部长李富春、中央军委秘书长杨尚昆直接领导中直机关(包括军委机关)的生产、供给和财会工作,要求各单位建立健全
Yan’an and Shaanxi, Gansu and Ningxia Border Region was once the seat of the CPC Central Committee, is the world-famous revolutionary shrine. During the period of the War of Resistance Against Japan, the Shensi-Kansu-Ningsia Border Region was in the military siege and economic blockade of the Japanese invaders and the Kuomintang die-hards. In order to overcome the grave financial and economic difficulties and persist in the revolutionary struggle, Comrade Mao Tse-tung put forward the general guideline for financial and economic work of “developing the economy and guaranteeing supply.” He called for the military action of the party Central Committee and the border areas to be “self-sufficient and well-fed” and launched a vigorous Large production campaign. Yan’an period, the CPC Central Committee attaches great importance to accounting work. In June 1939, the Central Secretariat issued four important notices such as “Strictly Consolidate Revenue and Expenditure,” “Establishment of a Budget System for Final Accounts,” “Implementation of the Accounting and Auditing System, and Earnest Savings”. Li Fuchun, minister of the Central Ministry of Finance and Economy, and Yang Shangkun, secretary general of the Central Military Commission, directly led the work of production, supply and accounting in the Central Directorate (including the CMC), and required all units to establish and improve