陕北地方政府财政危机与苏维埃革命

中图分类号］K25；D231 [文献标志码]A[文章编号]1003-3815（2025）-03-0113-1：

The Fiscal Crises of Local Governments in Northern Shaanxi and the Soviet Revolution

Li Zhe

Abstract：During the early years of the Republic of China，socio-economic vitality in northern Shaanxi society was in astate of decline.However，revenue generated from the fur andopium trades was still suficient to ofset theregional fiscal deficit.In about1927，the local areas gradualy assumed the military expenses of the troops，resulting in accumulated fiscal problems.To reverse the situation，the local military and government authorities established a regional bank and raised capital and issued currency through coercive means.However，the problem of supplying the army was not properly resolved.The military and government authorities’excessive issuance of paper currency and exhaustive levies caused dissatisfaction and resistance among the people. Under the leadership of the CPC，the movement to resist donations and taxes continuously developed，alowing forthe development of new Soviet areas.The financial crisesof the local governments innorthern Shaanxi were not only the causeof the Soviet revolution in this area but also provided an opportunity for the rapid realization of the revolution.

作为土地革命战争后期全国硕果仅存的完整革命根据地，陕甘根据地兴起和演进的原因一直备受关注。（剩余13677字）