1942年12月,毛泽东为陕甘宁边区高级干部会议写了《经济问题与财政问题》的书面报告,提出了解放区经济建设的基本方针,形成了系统的财政经济思想,被贺龙称之为“活的马列主义经济学”。报告奠定了毛泽东经济思想的重要基石,不仅对解放区和新民主主义时期的经济建设发挥了重要的指导作用,而且对于今天建设中国特色社会主义经济仍然具有指导作用。因此,在报告发表70周年的时候,重温毛泽东的这个报告,具有重要的历史意义和现实意义。一报告是为克服陕甘宁边区面临的严重财政经济困难而写的。对于边区财政经济的困难,党中央和毛泽东早有思想准备。由于这里地广人稀, In December 1942, Mao Zedong wrote a written report entitled “Economic Problems and Financial Issues” for the Shaanxi-Gansu-Ningxia Border Region High-Level Cadre Meeting and proposed the basic guidelines for economic construction in the liberated areas and formed a systematic financial and economic thought. He was called by He Long as “ ”Live Marxism Economics." The report laid an important cornerstone of Mao Zedong’s economic thinking. It not only played an important guiding role in the economic liberation and in the new-democratic economic construction but also played a guiding role in building a socialist economy with Chinese characteristics today. Therefore, reviewing Mao Zedong’s report on the 70th anniversary of the publication of the report has an important historical and practical significance. A report was written to overcome the serious financial and economic difficulties facing the Shaanxi-Gansu-Ningxia Border Region. As for the financial and economic difficulties in the border areas, the party Central Committee and Mao Zedong have long been mentally prepared. Because of the sparsely populated here,