摘 要 許多學者主張革命時期的中共是依賴生產自給，以及結合傳統市 場，滿足自身與群眾經濟上的需求，最後達成全國的勝利。這種說法簡 化了中共革命，也無視革命中威權的面向，更不能了解中共如何試圖藉 由各種財政機制、鴉片與食鹽貿易、金融發行，乃至於激烈的階級鬥爭 去掌握邊區的經濟發展。本文試圖從一個更宏觀的面向，去理解中共陝 甘寧邊區中生產自給、財稅體制、鴉片與食鹽貿易，以及金融系統之間 複雜的關係，並進一步探討中共究竟如何突破經濟上的困境。

Abstract Many scholars have contended that the autarkic economy, combined with the traditional rural market economy, was crucial to the victory of Chinese Communist revolution. This view is a little too reductionist, neglecting the role of the Chinese Communist Party and state, which manipulated the economy through financial mechanisms, the salt and opium trade, monetary policies, and even violent class struggle. This article re-explores the economy of Shan-Gan-Ning border region, analyzing how the CCP was able to overcome the economic predicament it faced.