中原解放区的财政收入来自没收豪绅、地主反动派的财产，征收，战争缴获和群众捐献等多方面；其财政管理主要包括做好粮食保管工作和建立金库等；财政支出也建立了诸如审计制度、开支制度等严格的制度。通过对大量历史材料的爬抉梳理，概括出了中原解放区财政建设的特点，肯定了它在中原解放区创立过程中所起的重要作用。 Central Plains Liberated Areas of fiscal revenue from the confiscation of the gentry, the landlords reactionary property, collection, war seizures and mass donations and other aspects; its financial management, including doing a good job of food storage and the establishment of vaults; financial expenditure also established, such as the audit system, expenditure System and other strict system. Through the combing of a large amount of historical material, the paper summarizes the characteristics of financial construction in the Central Plains Liberated Areas and affirms its important role in the founding of the Central Plains Liberated Areas.