Financial And Social-economic Research Of Liuyang County (1949-1966)

County finance is an important power of local finance,the county finance development to grasp the local finance and national social and economic development has important academic significance.Most of research is focused on the after the reform and opening-up,and to answer in the early days after foundation of county finance is how to establish and develop,where is its focus on the development of social economy,including what lessons worthy of learning,which is lack of further exploration.Throughout the financial history of the republic county,the county financial system has changed frequently under the influence of the planned central fiscal system,etc.This paper take the questions-detailed combing-come to the conclusion of the research train of thought,in Liuyang county,Hunan province as the research object,the purpose is through the Liuyang county in 1949-1966 financial system,financial revenue and expenditure,and social and economic change is related to a detailed comb,trying to restore fiscal and social and economic development of Liuyang county historical scenes and evolution route,find out the optimal path to explore the county finance development of beneficial experience.Through the research,it has been found that the frequent changes in the financial system of Liuyang county prove that the fiscal work groping is immature,but on the other hand,with the development of the county finance and the expansion of fiscal revenue and expenditure,the county financial foundation is gradually established,which provides strong support for the social and economic development of Liuyang county.At the same time,the county finance finance rights and most of the time don't match,the fundamental reason for the failure to deal with the relationship between "collection,and"release".By exploring and analyzing the development of the financial and social economy of Liuyang county,the relevant conclusion and the policy reference suggestion:1.To further deepen the county finance in the country,s fiscal foundational status in the economic system,traction drive the sexual function and the understanding of the key role;2.The financial system of Liuyang county in this period did not lose its vitality due to the restriction of the financial system,but there were many changes and progresses,which required specific analysis of specific problems.3.Research on the optimal path of fiscal development in the republic county should be done in terms of top-level design,system implementation and supervision and guarantee,as well as the relationship between"collection" and "release" of financial power.The paper is divided into four parts:The introduction.The reasons and significance of the topic selection,the literature review,the research thoughts and methods,the framework and the content,the innovation and the inadequacies,and the literature reviews teased the important literature,the book,the paper and the paper and the acadelic institutions of the republic financial history and the local financial history.Chapter one:reconstruction and change of county financial system.Mainly carding and analysis of Liuyang county in 1949-1966 financial system trajectory,which mainly divided into reconstruction(1949-1952),the establishment and development(1953-1957),expansion(1958-1960),and adjust the four stages(1961-1966),and for each stage respectively Liuyang county finance in such aspects as management system,tax division adjustment on the specific content change analysis.Chapter two:revenue and expenditure of county finance.This chapter mainly analyzes the specific structure of the income and expenditure of Liuyang county,s fiscal and internal revenue and expenditure from 1949 to 1966,as well as the relationship between the fiscal and financial power of Liuyang county in this period.Through the study found that from 1949 to 1957,the county is finance rights and unbalanced phase,from 1958 to 1966 from the property excessive inflation during the period of "Great Leap Forward" lead to imbalance and then to the relationship between national economy adjustment period two relations gradually stable stage.Chapter three:county finance and social economy.County finance cannot be separated from the soil of social economy,and the development of social economy also depends on the power of county finance.This chapter mainly discusses the analysis of Liuyang county finance to agriculture during this period,local industry and social public utilities such as the performance of fiscal expenditure,and the problems exposed by the county finance for this period and deficiency was summarized as a whole.