王丙乾同志逝世，享年100岁

Core Viewpoint - The article commemorates the life and contributions of Wang Bingqian, a prominent figure in China's financial and legal development, who passed away at the age of 100 on December 8, 2025 [2]. Group 1: Career Overview - Wang Bingqian was born in June 1925 and began his revolutionary work in 1939, joining the Communist Party of China in January 1940 [2]. - His career spanned several decades, holding key positions in the Ministry of Finance, including Minister and later State Councilor, where he played a significant role in China's fiscal policies [3][4]. Group 2: Contributions to Finance - Wang Bingqian was instrumental in the financial reforms during the early stages of China's economic transformation, focusing on balancing fiscal revenues and expenditures [5]. - He implemented a tiered fiscal responsibility system, which encouraged participation from central departments, local governments, enterprises, and individuals [5]. - Under his leadership, the Ministry of Finance restored the issuance of government bonds and engaged in significant international financial diplomacy, participating in key meetings with the United States and Japan [5][6]. Group 3: Legacy and Impact - Wang Bingqian's tenure coincided with critical reforms that shaped China's fiscal landscape, including the establishment of a more structured relationship between central and local finances and tax system reforms [6]. - His commitment to serving the broader goals of the state positioned him as a key advocate for fiscal reform during a transformative period in China's history [6].