马寅初是我国著名的经济学家,他一生著述颇丰,对各种经济问题都有深刻的见解。1937年前,马寅初敏锐地洞察到中日必有一战,对中国战时财政进行了科学的分析和预测,认为中国目前的财政制度不利于战争,提出了战时财政政策。他的战时财政思想集中在对赋税制度的改革上,总体上是集中财力,稳定人心,继续抗战。 Ma Yinchu is a famous economist in our country. He wrote many works throughout his life and has profound insight into various economic issues. Before 1937, Ma Yinchu keenly perceived that there must be a war between China and Japan and conducted a scientific analysis and prediction of China’s wartime finance. He believes that China’s current fiscal system is not conducive to the war and proposes wartime fiscal policies. His wartime fiscal thinking focused on the reform of the tax system, which generally concentrated the financial resources, stabilized the people’s hearts and continued the war of resistance.