南都学坛2026，Vol.46Issue(3)：25-36,12.
抗战时期中国共产党的战时财政政策和历史经验
The Fiscal Policies and Historical Experiences of the Communist Party of China's Wartime Fiscal Policies during the Chinese People's War of Resistance against Japanese Aggression
摘要
Abstract
The wartime fiscal policies implemented by the Communist Party of China(CPC)in the anti-Japanese base areas under extremely harsh war conditions during the Chinese People's War of Resistance against Japanese Aggression were the cornerstone of the eventual victory.Confronted with multiple challenges,including the Japanese army's"Three Alls Policy",the blockade by the Kuomintang,and its own weak economic foundation,the fiscal policies in the anti-Japanese resistance base areas underwent a transformation from"relying on cooperation"to"self-reliance".In this process,various base areas carried out a series of fiscal policy practices centered on Mao Zedong's general guideline of"developing the economy and ensuring supply".By elaborating on and summarizing these key practical paths,this article reveals three core characteristics of the wartime fiscal policies:their people-centered nature,adaptability,and overall coordination.Furthermore,it also expounds on the policy effectiveness,which included effectively resolving survival crises,supporting the resistance against Japanese aggression behind enemy lines,and accumulating experience in fiscal management.It is concluded that the wartime fiscal policies led by the CPC not only laid a solid economic foundation for the victory in the Chinese People's War of Resistance against Japanese Aggression but also provided important insights for contemporary fiscal reform.关键词
战时财政政策/抗日战争/抗日根据地Key words
wartime fiscal policy/the Chinese People's War of Resistance against Japanese Aggression/anti-Japanese base areas分类
社会科学引用本文复制引用
武普照,李舜怡,郝梓芮..抗战时期中国共产党的战时财政政策和历史经验[J].南都学坛,2026,46(3):25-36,12.基金项目
国家社会科学基金项目"高质量发展下环境治理与区域创新的地方政府竞争研究"(23BZZ045). （23BZZ045）
