【摘要】：隨著中央蘇區(qū)的穩(wěn)固和發(fā)展，打土豪的財政時代結(jié)束。中央政府開始進(jìn)行財政政策的正規(guī)化改革。在經(jīng)歷了閩西蘇區(qū)的嘗試后，中央蘇區(qū)建立起規(guī)范化的稅收體系，通過加重商業(yè)稅負(fù)擔(dān)的財政手段打擊了私營中小商業(yè)的發(fā)展，間接推動了合作社經(jīng)濟(jì)的興起。處在戰(zhàn)爭和封鎖的背景下，維持生存是中央蘇區(qū)財政的首要的理性考慮。集中銀元是中央蘇區(qū)最重要的生存法則。在銀元外流和貿(mào)易逆差的情況下，蘇區(qū)銀行發(fā)行了間接強(qiáng)制性的貨幣以吸取蘇區(qū)內(nèi)部原有的銀元，并通過對外貿(mào)易和生產(chǎn)的方式增加銀元持有量。但是，由于市場被封鎖，蘇區(qū)、白區(qū)之間的貿(mào)易存在價格剪刀差，必然造成銀元外流的趨勢。政府無法克服銀元匱乏的困難，又由于打擊私營商業(yè)使市場蕭條，無法獲取急需的白區(qū)日用品和軍事用品，無法供養(yǎng)軍隊(duì)和政權(quán)。隨著原有內(nèi)部銀元被戰(zhàn)爭大量消耗，中央政府不得不大量印發(fā)紙幣，以致釀成持續(xù)的通貨膨脹。后來中央政府恢復(fù)了紅軍籌款的任務(wù)，，并在蘇區(qū)內(nèi)部開展“打土豪”的運(yùn)動，然而，這種政策加劇了蘇區(qū)內(nèi)部資源的消耗。隨著軍事上的失利，中共被迫放棄經(jīng)營已久的根據(jù)地，進(jìn)行戰(zhàn)略轉(zhuǎn)移，宣告了中央蘇區(qū)財政正規(guī)化改革的失敗。使用財政力量過分干預(yù)市場的自由形成以及蘇區(qū)資源消耗、外流的客觀條件，是改革失敗的重要原因。
[Abstract]:With the stability and development of the Central Soviet area, the financial era of fighting Tuhao ended. The central government began to formalize its fiscal policy. After the attempt of the Western Fujian Soviet area, the Central Soviet District established a standardized tax system, through the financial means of increasing the burden of commercial tax, it cracked down on the development of private small and medium-sized businesses and indirectly promoted the rise of cooperative economy. In the context of war and blockade, survival is the first rational consideration of central Soviet finance. The centralization of silver dollars is the most important rule of existence in the Central Soviet area. Under the circumstances of the outflow of the silver dollar and the trade deficit, the Soviet-area banks issued indirect mandatory currency to absorb the original silver yuan in the Soviet area, and increased the amount of silver dollar holdings through foreign trade and production. However, due to the blockade of the market, there is a price scissors difference in the trade between the Soviet and White areas, which will inevitably lead to a trend of outflow of silver dollars. The government has been unable to overcome the lack of silver and the market has been depressed by the crackdown on private commerce, unable to obtain much-needed white area commodities and military supplies, and unable to provide for the army and the regime. With the internal currency consumed by the war, the central government had to issue large amounts of paper money, leading to sustained inflation. The central government later resumed the Red Army's fund-raising mission and launched a campaign within the Soviet areas to "beat up the land". However, this policy increased the consumption of resources within the Soviet areas. With the military defeat, the Communist Party of China was forced to abandon its long-run base areas and carry out strategic transfer, declaring the failure of the financial regularization reform in the Central Soviet region. The important reason for the failure of reform is the excessive intervention of fiscal power in the free formation of the market and the objective conditions of resource consumption and outflow in the Soviet areas.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F812.9;K263

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