1671-1785(2014)03-0075-06 On standardized Construction of Financial System in Sichuan-Shaanxi Revolutionary Base

The experience for success of financial work achieved in Sichuan-Shaanxi Soviet area and Hubei-Henan-Jiangsu one was to stick to the economic development as the financial direction.The financial income was increased through the promotion of agricultural production and the recovery of business and trade. The food production in Sichuan-Shaanxi revolutionary base insisted on the class line and depended resolutely on the poor and middle peasants and farmhands. And it took the agricultural production as the basis and directly served revolutionary wars. The Soviet area in Sichuan and Shaanxi constructed the standardized financial system through systems of budget, final accounts, accounting, auditing, tax and banking