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Sl/ HOC-NHAN HOC-NGHIEN CLfU TON GIAO
TAP CHi KHOA HOC XA HOI SO 11(i35)-2009
BAN TAI CHINH DAC BIET
TRONG KHANG CHIEN CHONG MY CLfU UUdC
CAO PHU'ONG THAO'*' T R A N V A N PHLCONG'"'
TOM T A T
Cudc khang chiin chong My cwu nwdc gianh thing Igi Id dinh cao ciia nghe thuat chiin tranh nhan dan. Trong dd, cdng tdc hau can, hoat ddng kinh ti tdi chinh ludn ddng vai trd quan trgng, cung cip nhwng nhu ciu thiit yiu cho tiin phwang, hau phwang trong cudc khang chien. Cd thi ndi, sw hy sinh cdng hien ciia cdc cdn bd chiin sT hoat ddng thim lang va bi mat trong "Ban Tdi chinh dac bidt" da gdp phin khdng nhd trong thing Igi chung cua ca dan tde. Bdi viit tim hiiu nhwng ddng gdp cua cdc cdn bd, chien sT Ban Tdi chinh ddc biet trong ngdnh kinh ti tdi chinh ndi chung va trong cudc khang chiin chdng My ndi rieng vwa nhdm muc dich tdn vinh, ghi nhd nhwng cdng lao, thdnh tich, hy sinh cua hg;
ding thdi gdp phan tim hiiu sdu sac vd toan dien han ve y nghTa cua cudc chiin tranh todn dan, todn dien, trwdng ky vd tw Iwc ednh sinh doi vdi lich sw cdch mang
Viet Nam.
"Thae sT. Vien Phat trien Bin vCrng viing Nam Bp.
' ' Vien Nghien ciru Phat triln Thanh pho H i ChiMinh.
1. Sau nam 1954, My thay chan Phap, t i i n hanh can thiep tryc t i l p vao tinh hinh ehinh tri d m i i n Nam Viet Nam, qua do thye hien am muu b i i n m i i n Nam Viet Nam thanh thupc dja eua ehdng va ngang nhien tuyen bd r i n g My khdng ky Hiep dinh Gianever ndn khdng bi rang budc bdi Hiep dinh dd. Trude am muu tham doc va hanh ddng c h i n g pha each mang dien cudng eda My-Diem, Dang ta da xae djnh
"chl cd con dwdng cwu nwdc va tw minh cwu minh, la con dwdng cdch mang.
Ngoai con dwdng each mang khdng cd con dwdng nao khac" (Dang Cpng san Viet Nam, 2002, tr. 785). Sau Hiep djnh Gianever, Trung uang Dang da gid' lai mdt so ddng ehi d lai m i i n Nam tryc t i l p lanh dao phong trao each mang. Ban Tai chinh edng cai e l m mpt bd phan cua nganh n h i m lo viee ddi t i i n eho Xir uy Nam Bp. Bd phan Tai ehinh dac biet ed cac ten gpi khae nhau nhu B6 ndi thanh, D270, N2683, bp phan " c h l b i i n " t i i n . . . O Ha Npi, dan vj phu trach ehi vien t i i n eho m i i n Nam do d i n g chi Le T i n Nghj tryc t i l p chl dao ( d i u m i l dat tai Ngan hang Nha nudc - vdi ten gpi B29) va d i n g ehi HU'U ieh la ngudi tryc t i l p t i l p nhan. Bang
CAO PHUdNG THAO TRAN VAN P H U O N G - BAN TAI CHINH BAG BIET TRONG... 69 mpi each t i l p nhan t i i n t u ngeai Ble
chuyin vao, ngay td' nam 1954, bp phan eda Ban Tai ehinh dac biet boat dpng hoan tean bi mat, ngudi tryc t i l p chi dao dan tuyin lde b i y gid la d i n g ehi Pham Hung.
D I lanh dao phong trao d i u tranh eda nhan dan m i i n Nam, XLP uy Nam Ky da duge tai lap lai (thang 10/1954), cdng vdi dd XLP dy ehd truang thanh lap hoae kien toan cae ea quan giup viec va Ban Tai ehinh ra ddi do dong chi Pham nd'u L i u phu trach.
Thdi gian d i u . Ban Tai ehinh thupc Xip dy ed nhiem vu van dpng nhan dan san xult va phat dpng phong trao toan dan quyen gop nuoi quan bing nhiiu hinh thue, eung vdi sy t y tde san xult eda eae dan vj. Khi each mang m i i n Nam phat triln ea v l eae elp cac nganh trong dan ehinh Dang va quan dpi thi nhiem vy v l tai chinh cang nang n l . Nganh tai chinh phai eung c l p v l tai ehinh va trang thilt bj eho eae lyc lugng quan sy, ehinh tri, kinh t l . . . Sau khi Trung uang Cue miin Nam thanh lap thang 10/1961, cac ca quan chuyen mdn eung dugc hinh thanh nhim gidp Trung uang chi dao toan dien phong trao each mang m i i n Nam. Ban Kinh tai - Trung uang Cue do d i n g ehi Vd Chi Cdng lam trudng ban. Nhiem vy cua Ban dugc xac djnh la nghien cipu trinh Trung uang dudng l i i ehinh saeh nhd'ng bien phap Idn v l kinh t l tai chinh; nghien CLPU xay dyng cac ehinh saeh ey t h i , eae bien phap d l hudng d i n dja phuang thi hanh, chi dao nghiep vy cho eae nganh ben dudi, tryc tilp lanh dao eae dan vj tryc thupc; xay dyng t l chipc nganh va hudng d i n gidp dd xay dyng nganh d eae dja phuang; dao tao can bp lam cdng tac kinh tai, tuyen
truyin v l kinh t l tai chinh.
Trude nam 1960, khi ehua thilt lap duge dudng day boat ddng van chuyin t i i n d eae ngan hang nudc ngoai, ehung ta dung hinh thCpc van chuyin t i i n t u Ha Npi bang dudng Trudng San, dudng bien vao m i i n Nam. Nhung mdi chuyin van chuyen s l lugng t i i n khdng ldn, e i n phai ed nhiiu lye lugng van ehuyin va thdi gian r i t dai lai khdng an toan. D i n nam 1960, khi phong trao each mang m i i n Nam phat triln manh me thi each van ehuyin nay khdng cdn phu hgp, khong dap Cpng dugc nhu c l u bipc thilt v l tai chinh cua each mang. Trudc yeu c l u biPC thilt va nhiem vy nang n l nay ddi hdi ta phai sd' dyng hinh thCpc tin dung ngan hang de van ehuyin t i i n qua mpt nude thCp ba lam trung gian rdi chuyin khoan v l ngan hang cua chinh quyen Sai Gen va tai day se ed bp phan cda ta nhan va chuyin v l Trung uang Cyc.
D l thye hien viec gd'i t i i n d mpt nude thCr ba ddi hdi ta phai xay dyng mpt ca sd dac biet de cd the chuyen giri t i i n qua ngan hang nudc dd. Bp phan nhan t i i n d eae ngan hang Sai Gdn phai la nhd'ng ngudi cd b l the, phai la chd cac doanh nghiep Idn, cac edng ty xult nhap khiu,... cd kha nang nhan dugc nhiiu t i i n chuyin khoan v l . Vi t h i ta edng da k i t hgp vdi nhCrng doanh nghiep ldn, k l ea Hoa k i i u cd Idng yeu nude, s i n sang heat ddng cho each mang va tao lap thanh mpt dudng day van ehuyen t i i n cho ta. Sau nam 1965 viee vien trg t i i n eda m i i n Bae eho m i i n Nam b i n g hinh thirc nay da duge t i i n hanh manh me. O m i i n Nam, bd phan nhan t i i n va c h l biin t i i n nay do Ban tai chinh dac biet (T6, D270) boat ddng trong Idng djch,
70 CAO PHUdNG THAO, TRAN VAN PHUQNG - BAN TAI CHINH BAC BIETTRONG^
trong he thing ngan hang djch va sau dd ehuyen t i i n ve eho Trung uang Cyc. D l dap Crng dugc nhu e l u eua khang ehiln ngay cang Idn manh. Ban Tai chinh dac biet da duge tang cudng them eae d i n g chi Hai Thanh, Sau Phong va Nguyen Minh Chau tir Trung uang vao. D i n nam 1965, Ban Tai ehinh dae biet ed nhiem vu doi tien ddla ra tien Sai Gdn va t i i n Ria Campuchia de eung c l p eho nhu c l u khang ehiln ngay cang Idn. N h i m bao mat eho edng tac nay, ta dat mpt cai ten nguy trang la "edng tac c h l biin" hoae "edng tae thanh toan dac biet" ed mat danh phien hieu la "B6 ndi thanh", ddng try sd tai Tan Bien vdi bai canh boat dpng.
O Sai Gdn cd ddng ehi Dan Sanh va sau nay ed d i n g ehi Bay Kien (dya vao Hoa k i i u d l boat dpng, nhung khdng thupc he Hoa van), ban dap ea sd d An Tjnh, Trang Bang, Cd Chi do d i n g chi Ba Cdng phy trach. O Phndm Penh cd dong ehi Nguyin Minh Chau, Nam T i n . Ban dap ed ea sd d ven song Cd-u Long, d Campuchia do d i n g chi Hai Thanh phu trach; ban dap ca sd d bien gidi Viet Nam-Campuehia cd d i n g chi Sau Phong, Ba Chuc phy trach.
T l chipc B6 npi thanh ehju sy chl dao tryc t i l p eda Thudng vy Trung uang Cue la d i n g chi Pham Hdng, Pham Van Xd (Tu Thudng) va dudi sy chi dao cda Ban Kinh tai Trung uang Cue. Bp phan d Phndm Penh va Sai Gdn (boat ddng hgp phap va b i t hgp phap) lo viec t i l p nhan quan ly va ehuyin ddi ngudn t i i n vien trg tip Trung uang va td- nude ngoai d l ehuyin ddi ra t i i n Ria (tiin Campuchia) va t i i n Sai Gdn, van ehuyen v l can CLP. D i n g ehi Nguyen Van Phi (Mudi Thang Long) lam trudng
ban va d i n g ehi Ld' Minh Chau (Ba Chau) lam phd ban, cdng vdi hai dong ehi Bay ieh d Ha Ndi, d i n g ehi Nguyin Nhat Hdng lo nguin t u Hdng Kdng. S l lugng ngudi d l thye bien edng viee nay la r i t Idn, cd nhd'ng ngudi thude thanh p h i n bien c h l nhung da p h i n la boat ddng theo dudng day bi mat, dac biet ed ea nhCpng thuang nhan ngudi Hoa, ngudi Viet, nhd'ng ngudi tri thCpc yeu nudc, can bd ngan hang, cdng chLPC chinh q u y i n Sai Gdn... cdng tham gia.
Chi vien cua Trung uang trong nam 1968 cho m i i n Nam (chua k l khu V) trong ehiln djch Mau Than da len tdi 30 trieu dola, b i n g 272% sd t i i n Trung uang ehi vien nam 1965 (11 trieu ddla) va g i p tren 128 l l n s l Trung uang chi vien nam 1960 (233 ngan ddla). Bang dudng l i i ngoai giao ta da tranh thu sy gidp dd eda ehinh quyin Campuchia - do Lonnon lam Thd tudng - dugc SLP dung cang Xihande Vin (nay la cang Cdngpdng Xom) de nhan hang chi vien eda Trung uang va phai tra cho Lonnon nhd'ng mdn t i i n "Idt dudng" bing ddla vdi gia 2 ddla/lkg vd khi va 1 ddla/lkg hang hda cac loai. TCP nam 1960 d i n nam 1968, 43.039 t i n hang (bao gom 15.900 t i n vd khi dan dugc) da duge chuyen d i n m i i n Nam thdng qua cang Xihande Vin.
Viec nhan va d i i t i i n edng d i l n ra h i t SCPC phipc tap va gap nhiiu khd khan. D i i vdi doi t i i n d Campuchia ta thanh lap cae chit diem d Xoai Rieng (tinh Kdngbdng Trach), Biin H i (tinh Kdngbdng Xanang) d l d i i t u t i i n ddla sang t i i n Sai Gdn va t i i n Ria. Va tip cae c h i t d i i m d i i t i i n nay ta xay dyng cac tram ve tinh d l tao nen con dudng van
CAO PHUONG THAO TRAN VAN PHUONG - BAN TAI CHINH BAC BIET TRONG...
71ehuyen an toan d i n nai tap kit. O tai Campuchia ta thanh lap r i t nhiiu chit diim nhan t i i n (mdi c h i t diim cd khoang 2-3 can bd) va van chuyin v l Trung uang Cue.
2. Sau Mau Than 1968, My va chinh quyin Sai Gdn rao riit thye hien chuang trinh
"binh djnh" ndng thdn n h i m elt dut moi quan he gid-a nhan dan va each mang, dung ehiln thuat "tat nude b i t ca" k i t hgp vdi cae bien phap mj dan ve ehinh tri, kinh t l , van hda va xa hpi nham ching lai phong trao each mang. K l hoach "binh djnh c l p tic" cda djch da lam eho vung giai phdng cua ta bj thu hep, bp dpi ehu lye va cac phan khu chi cdn mdt bp phan dd-ng dugc d vdng ven, phin Idn bupc phai djch ehuyin len vdng trung tuyin hoae vung bien gidi.
Ngay 18/3/1970, My va tay sai d Campuchia da thye hien cupc dao ehinh quan sy lat d l ehinh quyin eda Quoc vuong Xihande tao nen tinh hinh h i t sCre nguy bilm tren ban dao Ddng Duang. Am muu eua My trong eude dao chinb la nhim biin Campuchia thanh thudc dja va la can CCP quan sy eda minh. Dong thdi My m u i n elt dut cac tuyin van tai ehiln lugc cda ta sang d i t Campuchia, xda bd "dit thanh eua Viet edng", cd lap va bdp nghpt cupc khang ehiln cda nhan dan m i i n Nam.
Ngay sau khi len e l m quyin, ehinh quyin Lonnnon da giri tdi hau thu eho Chinh phu Viet Nam dan ehu epng hda va Chinh phu Cpng hda m i i n Nam Viet Nam bude lyc lugng ta phai rdi khdi Campuchia trong vdng 48 tilng ddng ho. Ben canh dd ehdng t i i n hanh dua quan ap sat bien gidi thye hien cupc can quet each mang. Nhung
hanh ddng nay n h i m de bep lyc lugng each mang eda nhan dan Campuchia, cdng c l c h l dp tay sai Lon Non, xda bd va tieu diet ea quan lanh dao khang ehiln eda ta va d i y lyc lugng vd trang cda ta ra khdi Campuchia, pha t h i uy hilp Nam Bp td' ben ngoai.
NhCpng ca sd eda ta, d vdng sau cdng nhu cae can cd- d vdng rd-ng ndi va hanh lang ehiln luge bj djch b i n pha dd- dpi. Djch phong tda kinh t l rao riit. Cae nguin cung c l p va dudng van tai Ida gao cho ta trong npi dja bj triet d l kiem seat. Viec t i l p t l eho ta qua cang Xihande Vin cung nhu cae can cir hau c i n trong d i t Campuchia duge xay dyng trude day, da bj cudc dao chinh cda Lonnon lam cho ngd'ng tre. Quan dpi Sai Gdn k i t hgp vdi quan Lonnon m d cudc t i n edng vdi quy md Idn tren toan tuyin bien gidi va thpc sau vao npi dja Campuchia hdng tieu diet chu lye, cac ca quan d i u nao va kho tang eda ta. Cd t h i ndi, trong thdi ky nay djch da gay cho ta nhiiu khd khan, ehdng danh pha dd' dpi va phong tda n i n kinh t l cda ta. Cae ngudn eung e l p va dudng van tai Ida gao cho ta trong npi dja bj triet d l k i i m soat. Dac biet sau dao chinh, chinh quyin Lonnon da t i i n hanh cho doi t i i n mdi tren khap d i t nudc Campuchia. Vdi chinh saeh nay chdng n h i m danh manh vao kinh t l cua each mang, khiln eho viee SLP dung t i i n va trao doi hang hda bang dong Ria cda ta gap khd khan, phai bj ngung tre.
Ngay 18/8/1968, Chinh phd Campuchia da pha gia d i n g Ria va quy djnh tf gia chinh thue la 1 ddla ddi duge 55,5419 Ria thay vi 35 Ria. D i l u dd khdng lam eho ngan quy t i i n Ria cua ta bi t i n t h i t nhiiu vi dd chi la
72 CAO PHUdNG THAO, TRAN VAN PHUdNG - BAN TAI CHJNH BAC BIET TRONG...
mdt sy dieu chinh chinb thCpc d l cho gia tri ddng Ria g i n vdi thye t l , luc dd ta eung da ddi tren chg den la 1 ddla duge tren 55 Ria; chdng ta chi doi ddla l i y t i i n Ria vipa du eho ehi tieu, do vay dy trip t i i n Ria ludn ludn d mue vCpa phai. Nhung do gia ea hang hda d Campuchia len manh da lam cho ngan sach ta phai chju them mpt p h i n ganh nang. Thang 2/1970, chinh phu Campuchia tung tin ring "cd nhiiu g i i y bae gia loai 500 Ria dyae cac nudc cpng san Igi dung mang vao Campuchia theo nhd'ng vali ngoai giao (mien kham xet) d l iuu hanh" n h i m danh vao t i i n Ria ma ta dang trd' dugc. Vi vay, ngay 7/3/1970, Chinh phd Campuchia cdng b l lenh d i i g i p t i i n 500 Ria mdi thay loai 500 Ria ed h i t gia tri. Thang 3/1970, Lonnon do My giat day da thi hanh ehinh sach diet chdng dien cuing la b i t g i l t khdng b l Viet k i i u ta d Campuchia. Cdng vdi do mang ludi ddi t i i n eua ta d Campuchia va ban chf huy cda mang ludi d Pndm Penh phai b l tri bi mat rdt v l nude trong hoan canh h i t SLPC
gian nan nhung v l n bao ve duge h l u nhu trpn ven cac quy t i i n Ria edng nhu dy trCp dola t i i n mat.
Hang loat ehinh saeh cda ehinh quyin Lonon n h i m pha hoai ta v l chinh trj, kinh t l nen da gay eho edng tae van chuyin, tilp nhan, doi t i i n d hudng Campuchia h i t sipc phipc tap va nguy bilm. Nhung nhd to chipc chf dao edng tae tai chinh va hoi doai eda ta lde dd v l n manh nen cae loai Ria tai Phndm Penh va d eae ea quan, dan vj xa xdi deu tap trung ddi kjp thdi trong thdi gian chinh quyen Campuchia quy djnh. Dai bp phan quy t i i n Ria eua ta dugc bao dam, ta ehi m i t 5 trieu Ria khdng doi kjp thdi gian vi d u d n g rirng ndi tir Khu 6 v l
Campuchia qua xa.
Thang 1/1970, Ban c h i p hanh Trung uang hpp Hpi nghj l l n thu 18 n h i m danh gia ddng tinh hinh thye t l cua each mang m i i n Nam va d l ra phuang hudng, giai phap lam xoay chuyin tinh t h i n h i m dua cupe each mang giai phdng dan tpc den thing Igi hoan toan. Trong cdng tac d i i t i i n , Trung uang da chf thj: to chirc viec t i l p nhan vien trg eua Trung uang bing nhieu con dudng khac nhau, nhanh va cd hieu qua thay cho cac dudng tiep nhan tu Campuchia bi eat dirt.
Trude nhd'ng nhiem vu dat ra va nhu eau bCre thilt eua each mang m i i n Nam, Ban Tai chinh dac biet dugc sy t r g gidp, phii hgp cua cac ban nganh khac nhu Cue Hau can, Bp Kinh te-Tai chinh (Chinh phu Cach mang lam thdi Cpng hda m i i n Nam Viet Nam) da vugt qua mpi khd khan, gian kho hi sinh vi sy nghiep thing nhit nude nha.
Cae can bp, ehiln sT da nhanh ehdng thye hien viec d i i t i i n (sau khi ehinh quyin Lonnon ban hanh viee ddi t i i n Ria mdi) van giCr dugc viec luu thdng tien te, dam bao lugng t i i n dk mua hang hda phyc vu cho eae dan vj ehiln d i u .
Viee doi t i i n tCr ddla ra t i i n Sai Gdn va tiin Ria Campuchia tCr nam 1969 trd thanh mpt viec h i t sCrc khd khan. Cupe dao ehinh cda Lonnon lam cho vien trg eda Trung uang cho m i i n Nam qua eon dudng chuyin khoan d nudc ngeai bj tam dCrng. Trong khi dd, vdng giai phdng bj thu hep, vdng bien gidi Viet Nam-Campuehia lien tue bj can quet. Ngudn thu tai c h l khdng du dam bao chi tieu. Ngay tai eae tfnh m i i n Nam, m i i n Trung Nam Bp trude day thu chang nhd'ng dd chi ma edn dang nop v l M i i n
CAO PHUONG THAO TRAN VAN PHUONG - BAN TAI CHINH DAC BIET TRONG..
73hang tram trieu d i n g , gid day edng chf dd dam bao cung c l p vdi mCre t h i p cho nhu e l u dja phuang. Nguin thu nhap ehu y i u cda ngan sach M i i n la s l ehi vien eda Trung uang.
Chuyin hudng phuang phap doi t i i n la mpt edng viee mdi me, phCre tap va cyc ky nguy bilm. Cung vdi Cyc Hau e i n , quan dpi. Ban Kinh tai M i i n da thing nhit chf dao viec ddi ddla t i i n mat do Trung uang chi vien ra t i i n Ria va t i i n Sai Gdn tren met dien rpng Idn va rai rac khap cae vdng giai phdng Campuchia va ngay tai m i i n Nam Viet Nam. Mang t i i n ddla tip can CLP vao dd thj, eae vdng ven do edng nhu cac vung tam chilm khac d l doi ra tien Ria hoac t i i n Sai Gdn da la mpt edng viec d i y khd khan nguy hiem, viec van chuyin t i i n Ria va t i i n ngyy Sai Gdn an toan, kjp thdi v l d i n can CLP lai cang khd khan, nguy hiim ban. Vi s u i t dpe mpi hanh lang van chuyin, djch thudng bo tri phye kieh hoae can quet, b i n pha, r i t d l m i t ea ngudi l l n tiin. Hang tram can bd tai chinh ngan hang va eae ehien sT lye lugng vd trang da phai hi sinh tinh mang trong khi lam nhiem vu nay. Tuy vay, b i t c h i p gian lao nguy hiim nhiem vy nay cdng da duge hoan thanh mpt each ve vang. Theo k i t toan cda kho bae thi nam 1969-1971, binh quan mdi nam ca quan hau c i n va bp phan h i i doai eda Ban Kinh tai da d i i dugc ban 10 trieu ddla ra t i i n Sai Gdn va t i i n Ria Campuchia, rieng nam 1972 dugc 25 trieu dola. Nhd dd ea quan Hau c i n da cd t h i thu mua dugc hang tram ngan t i n quan luang, quan nhu bao dam eho nhu c l u eua khang ehiln trong toan Miin.
Tip nam 1972 trd di, cdng tae ngoai h i i cd y nghTa dac biet d i i vdi sy nghiep each
mang m i i n Nam. Nhiem vu doi ddla ra tien Sai Gdn va t i i n Ria Campuchia dap d'ng eho nhu e l u ehiln d i u , nhit la trong giai dean euli cda cudc each mang giai phdng m i i n Nam trd thanh mpt nhiem vy nang n l va phd'C tap. Nam 1969, My phan kich, ta m i t d i t g i n hit, vung can cir bj co hep lai d rd'ng ndi, han 80% dan chung bj tap trung vao cac ap ehiln lugc. D i u nam
1970 t l cbCre hdi doai " c h l biin" eua ta phai rdt khdi Phndm Penh. Do vay, mpt thdi gian dai phuang phap doi bang ddla ehuyin khoan d nudc ngoai bj tam ngung.
Ban Kinh tai rdi sau dd Ban Ngan tin to chirc lai viec ddi ddla tien mat (ddla giiy).
Mang ddla tir can cir vao cae do thj, vung ven dd hoae vdng tranh c h i p d l doi va mang t i i n Ria hoac t i i n Sai Gdn trd v l la mpt edng tae d i y nguy hiem; rieng d khu V nhCrng to doi t i i n da phai m i t di hang tram can bp, ehiln sT vira bj hi sinh vira bj bat.
O B2, cho tdi ngay giai phdng da ed 40 can bp ehiln sT bj hy sinh p h i n Idn trong cac vu ddi t i i n va van chuyin t i i n .
3. Sy hinh thanh va phat triln cua Ban Tai chinh dac biet gan lien vdi sy phat triln cda each mang m i i n Nam trong khang ehiln ching My ciru nudc. Ngay tir nbCnng ngay d i u thanh lap, cac d i n g chi lanh dao, can bd, ehiln sT va eae td chirc trong Ban Tai ehinh dac biet da t h i hien rd ban ITnh, y chi trong viee quan triet va van dung sang tao nhCrng chu truang cda Dang, eae nghj quyit, chf thj cda Bp Chinh tri.
Ndi d i n ljch SLP kinh t l , tai chinh trong khang ehiln ching My CCPU nude, khdng t h i khdng nhac d i n nhCpng ddng gdp to ldn eua dpi ngu nhu-ng ngudi lam cdng tac
" c h l biin tiin". Han hai muai nam tren mat tran kinh t l tai chinh. Ban Tai chinh
74 CAOPHUONGTHAO, TRAN VAN PHUdNG - BAN TAI CHJNH DAC BIET TRONG.
dae biet da ed nhCpng ddng gdp Idn lao cho sy nghiep giai phdng m i i n Nam, thing nhit d i t nudc. Cupc khang ehiln r i t ac liet vi vay hoat dpng tai ehinh cdng phai ehju dyng r i t nhiiu gian nan, hy sinh ldn lao.
Bilt bao t l m guang sang eua ngudi can bp, ehiln sT va nhd'ng ngudi lam edng tae
"tai chinh dae biet" da vugt qua mpi thCp thach, ddi dien vdi nguy bilm ke can nhung van hoan thanh tot nhiem vy, bao quan nguon hang an toan tuyet ddi. D i l u nay khdng chf t h i hien ban ITnh, tri tue ma cdn ca sy trong sach, trung thanh vdi each mang va nhan dan. Ban Tai ehinh dae biet (thupc Ban Kinh tai Trung uang Cue mien Nam) da cd nhCrng ddng gdp Idn lao cho cdng tae kinh tai, gdp p h i n quan trpng vao thing Igi eua each mang Viet Nam, gianh lai dpe lap, t y do va thing nhit d i t nude trong mua Xuan 1975 ljch sCr. •
TAI LIEU THAM K H A O
1. Bp Tai chinh, Vien Nghien ciru Tai chinh.
2000. Ddng bae tai chinh, ddng bae cu Hd 1845-1954. Ha Npi: Nxb. Tai chinh.
2. Cau lac bp Truyin thing Khang ehiln.
Ban Kinh tai Trung uong Cue miin Nam.
1995. Mat tran Kinh tai trong cudc khang chien chdng My d miin Nam Viet Nam (1954-1975).
3. Dang Cpng san Viet Nam. 2002. Van kien Dang toan tap. Tap 17. Ha Npi: Nxb. Chinh tri QuIe gia.
4. Le Van Tu. Dien biin tinh hinh kinh ti tai chdnh vd boat ddng kinh tdi d miin Nam Viet Nam trong thdi ky khdng chiin chdng My (thang 7/1954-30/4/1975). Ban in roneo.
5. Trin Van Phuang, Cao Phuong Thao.
2004. Phdng vin dong chi Nguyen Minh Chau, nguyen Phd Ban Tai chinh dac biet - Trung wang Cue mien Nam (1965-1975), ngay 16/11/2004.
6. Uy ban Khoa hpc Xa hpi Viet Nam, Vien Kinh t l hpe. 1980. 35 nam kinh te Viet Nam (1945-1980). Ha Npi: Nxb. Khoa hpc Xa hpi.
{Tiip theo trang 78)
phai vdi nhd'ng b i i n tudng eua nd ma xem xet nd dudi lang kinh eda mpt tdn giao luu tam h i t mye d i n cupe s i n g nhan sinh, t h i hien sau s l e m i i quan he giCra dao va ddi tren ea sd nhCrng vien ngpc tri tue eda Phat giao. Nghien ciru Phat giao Hda Hao cdng gdp p h i n tao nen s l e thai cua vdng d i t An Giang, vung d i t cua nhd'ng eon ngudi nhan hau, qua cam vdi nhCrng budc chan khdng mdi ngay tir nhd'ng ngay d i u tien di md edi. •
T A I LIEU THAM KHAO
1. Giao hpi Phat giao Hoa Hao. 1966. Sim giang thi van toan bg ciia Dwc Huynh Giao chii. Ban Pho thong Giao ly Trung uong I n hanh.
2. Le Hilu Liem. 1995. Sd tat Huynh Phu So va Phat giao thdi dai. Vien Tu tudng Viet Phat xult ban. Hoa Ky.
3. Nguyin Long Thanh Nam. 1991. Phat gido Hda Hao trcng ddng lich sw dan tdc.
Nxb. Tap san Dulc Tu bi. California, USA.
