Author(s)

Meisuo Wang, Huanchang Qin, Sijing Qin

Corresponding Author

Sijing Qin

Abstract

During the Bose Uprising, Deng Xiaoping applied the market economy thoughts formed when he stayed in France and the Soviet Union in the financial and economic construction of the base area. These financial thoughts and practices involve all aspects and show scientific and comprehensive theoretical characteristics, greatly enriching the party’s theory of financial and economic construction during the Agrarian Revolutionary War and providing the referenced experience for the party’s creation of revolutionary bases in minority areas. It gradually formed Deng’s early financial thoughts during this period, which is one of the theoretical sources of economic construction thoughts in Deng Xiaoping Theory. His thought of promoting economic development and fiscal balance of fiscal revenue and expenditures of finance is the enrichment and development of Marxist fiscal economic theory and a specific application in the practice of China's economic construction, accumulating considerable material for thinking about the socialist market economy theory in the future.

Keywords

Deng Xiaoping; financial work; construction thought