太行、太岳抗日根据地初创时期，粮款动员方式粗放，影响了当地社会经济发展。同时两区财政管理体制也不健全，各级机关发生大量贪污腐败问题。1940年北方局提出财政建设的任务，要求太行、太岳区在财政收入上建立合理化的新税制，在财政管理上统一收支、建立制度。 财政收入方面，太行、太岳区1940年开始推行新负担办法，但最初进展并不顺利，各村调查评议流于形式，负担分配不合理，因而财粮征收工作也频频受阻。受此影响，这一时期两区经费赤字严重，银行不得已进行了大量财政发行，而粮食供给也多次出现问题。1942年两区政府把合理负担工作放到中心位置，加强了对基层干部的领导和对群众的动员，并借鉴平顺、沁源等县经验，采用了“按地课粮”等技术手段，这才将新办法在基层真正推行开来。新办法推行后，基层社会逐渐形成一种新的征收秩序，而政府的财粮征收效率也明显提高。此后随着征收工作的改进，太行、太岳区的财粮收支状况也逐渐好转。 财政管理方面，太行、太岳区1940年开始统一收支、确定编制，建设正规化财政制度，打下了财政管理体制的基础，但后来收支混乱、贪污浪费情形仍有出现。1942年，在深入执行精兵简政的过程中，两区的财政管理体制才真正走向成熟，预决算、审计、会计等制度才得到严格执行。此外，1942年两区开始推行地方粮款制度，加强县、区政府对村级开支的管理，该制度对基层财政影响很大，各县执行后村级开支显著降低。1942年底，两区又着力建设公粮管理制度，并很快在根据地内建立起了一套高效的公粮体系，有力保障了战争供给。 1940年起两区的货币、贸易工作也有长足发展，并在支援财政运转、应对危机方面发挥了重要作用。1940年两区政府收回上党票等杂钞，执行保护法币、禁止伪钞法令，确立起以冀钞为主导的货币秩序。1941年秋太行、太岳区开始加强对贸易事业的管理，推行外贸统制和外汇管理办法，两区贸易管理体系也逐渐成熟。到1942年贸易管理部门成功打破经济封锁，引进大量必需品，并为政府贡献了大量收入。1943年两区发起大规模的生产运动，而银行、公营商店系统在提供资金、打开贸易渠道、扶助合作社等方面有很大贡献，协助政府领导了生产。

During the initial period when Taihang and Taiyue anti-Japanese base areas were founded, the government collected tax in a disorderly manner, which affected economic development and caused social unrest in these areas. At the same time, the financial management system of the new government was defective, and a large amount of corruption had occurred. In 1940, the Northern Bureau put forward the task of financial construction, requiring the government of Taihang and Taiyue district to establish a reasonable new tax system in fiscal revenue, unify revenue and expenditure in financial management. In terms of fiscal revenue, the government of Taihang and Taiyue districts began to implement the new taxing method in 1940, but made little progress at the start. The investigation and evaluation procedure became a mere formality, and the allocation of tax was still unreasonable, so the collection of fund and grain was frequently in trouble. Affected by this, the financial deficit of the government was huge, and the Jinan bank had to issue a large amount of currency for fiscal purpose. Food supply problems also appeared many times. In 1942, the governments of the two districts realized it is crucial that they carry out the new taxing method thoroughly. So the government fully mobilized grass-roots cadres and the masses, and learned from the experience of Pingshun, Qinyuan and other counties, adopting technical means such as "collecting grain according to the amount of land". Finally the new method was widely accepted at the grass-roots level. Because of that, a new tax-paying order took shape in the grassroots society, and the efficiency of fund and grain collection increased significantly. Since then, with the improvement of the tax collection, the financial condition of Taihang and Taiyue government gradually improved. In terms of financial management, in 1940 the government began to plan all kinds of revenue and expenditure as a whole, and set up the auditing and accounting departments, which laid the foundation of the financial management system. However, corruption and waste still appeared sometimes. In 1942, while the government deeply implemented better troops and simpler administration policy, the financial management system became more efficient. The budget and final accounts were made regularly, the auditing and accounting systems worked well. In addition, the government began to implement a local finance system, and demanded the county governments to strengthen the management of the village-level finance. This system had a great impact, and the village-level expenditure was significantly reduced afterwards. At the end of 1942, the government made great efforts to build a public grain management system. The system took effect in the base areas soon, which effectively guaranteed the war supply. Since 1940, the monetary system and trade management system in Taihang and Taiyue base area also improved a lot, and they had played an important role in supporting the government finance and dealing with the financial crisis. In 1940, the government took back all the miscellaneous banknotes in base areas, and enacted decrees to protect legal currency and ban pseudo regime currency. Then a new monetary system based on the Jinan banknote emerged. In the autumn of 1941, the government carried out foreign trade and foreign exchange management measures, and the trade management system was established as well. By 1942, the trade management branch had successfully broken the economic blockade, imported many basic necessities and contributed significant revenue to the government. In 1943, the government launched the mass production movement, and the banking and public store system contributed greatly in providing funds, opening trade channels, and supporting cooperatives, which helped the government to promote economic growth.