川陕苏区的财政政策初探

川陕苏区的财政政策具有五个特点：一是强调集中统一，二是注意发展经济，着力开辟财源，三是历行节省，严厉打击贪污浪费，四是建立健全法制，加强监督，特别是群众监督，五是强调以人为本和加强财政宣传。研究川陕苏区的财政政策，于今天进行有中国特色的社会主义建设的振兴财政大有裨益。

A Tentative Probe into the Financial Policy in Chuan-shan Soviet Area

The financial policy in Chuan-Shan Soviet Area has five characteristics. First, it stresses centralism and unity; second,it pays great attention to developing economy and strives to tap new financial resources; third, it practices economy and sternly punishes corruption and waste;fourth,it pursues the establishment and completion of the legal system, and strengthens supervision, especially supervision from the masses; fifth, it gives priority to the people and popularizes the singnificance of finance. The study of the financial policy in Chuan-Shan Soviet Area will definitely be of great help to building socialism with Chinese charateristics and vitalizing finance.