Research On The Shanghai Municipal Finance Bureau In The Early Days Of The Founding Of New China (1949-1956)

It is of great theoretical and practical significance to comb through the historical change process of the construction and development of the Shanghai Finance Bureau in the early period of the founding of New China,to explore the general law of the change and development of local and national financial work,to summarize its experience and lessons,and to provide historical reference for the establishment of modern financial system.From May 1949 to February 1950,it was the historical period of receiving,managing and reforming the Shanghai Finance Bureau.In this period,the institutional framework and staff of the finance bureau of the national government were retained,so as to achieve a smooth transition of financial work,on the basis of which the tax system was reformed,tax transfer was adjusted and financial management was initially implemented.Subsequently,the abolition of redundant staff,the merger of institutions,reduce unreasonable tax revenue,and reform the old personnel ideology.From March 1950 to December 1952,it was the recovery and development stage of The National Economy of Shanghai.The finance bureau not only shifted to “fiscal and tax coordination” through “fiscal and tax unification” and adjusted the organizational structure and functional structure,and smoothed the responsibilities and authority,but also promoted the standardization of financial work through budgeting and final accounts,and at the same time promoted the balance of payments by optimizing the financial management of enterprises and strengthening the management of local fiscal revenues and expenditures.From January 1953 to December 1956,it was the beginning of the construction of the First Five-Year Plan.During this period,the Shanghai Finance Bureau,on the one hand,further improved the financial management organization by expanding and optimizing the organizational structure,integrating new subsidiary bodies and perfecting the financial supervision system,on the other hand,promoting the efficiency of budget management through the establishment and implementation of the three-level budget system,and at the same time,promoting the fiscal balance by improving the efficiency of state-owned asset management and increasing local fiscal revenues.In the early period of New China,the Shanghai Finance Bureau focused on the central work of the Party and the state,strengthened the construction of financial organization,established and improved the financial system mechanism,relied on the masses and served the masses.It not only promoted the recovery and development of the Shanghai economy,improved the lives of the people of Shanghai,but also supported the national construction,promoted the recovery and development of the national economy,and made important contributions to the completion of socialist transformation.At present,the further development of the Shanghai Finance Bureau should focus on the the work of the Party and the state in the New era,centres on the need to promote the modernization of the national governance system and the ability to govern,promotes the modernization of the financial governance system,actively plays the positive role of finance in economic,social and ecological construction,and will commits the people-centered approach in the whole process.