关键词: 土地革命战争, 中国共产党, 财政思想

Abstract: Facing China's social and economic transformation today, under the background with public finance rising as the foundation and important pillar of national governance in China, and on the eve of the centenary of the birth of the Communist Party of China, it would be of important theoretical and practical significance that we make researches on the Communist Party of China's thoughts on public finance during the Land Revolution War. Thoughts come from reality and also reflect reality. The special social, political and economic background during the Land Revolution War in China had given birth to the Communist Party of China's thoughts on public finance, which includes specifically the fiscal revenue, the fiscal spending and the fiscal management. Such three aspects are much closed to each other, which have comprised of a basic framework of the traditional subject of public finance and formed important source of thoughts on modern public finance, and also constituted a basic policy guide for our contemporary fiscal practices and construction of the modern fiscal institutions.

Key words: the Land Revolution War, the Communist Party of China, thoughts on public finance