抗戰(zhàn)初期救國公債研究
發(fā)布時(shí)間：2018-10-18 15:43
【摘要】：抗日戰(zhàn)爭爆發(fā)不久,南京國民政府為籌措抗戰(zhàn)軍費(fèi),發(fā)行了救國公債。該公債于1937年9月1日以十足票面向社會(huì)公開發(fā)行,總額為五億元,規(guī)定從1941年開始還本,償還期限為30年,從1938年起開始付息,年息四厘,由財(cái)政部從國庫撥款充作基金,債權(quán)人為廣大民眾,而非以往的承購商銀行。為擴(kuò)大財(cái)力來源,現(xiàn)款和有價(jià)物品都可以應(yīng)募。在愛國主義的影響和國民政府的宣傳引導(dǎo)下,救國公債發(fā)行得比較順暢,在一定程度上彌補(bǔ)了財(cái)政赤字,增加了抗戰(zhàn)所需的軍費(fèi)。 本文立足于全局,主要論述了救國公債的發(fā)行、勸募、認(rèn)購、停募和善后幾個(gè)方面。具體來講,國民政府財(cái)政收入銳減,財(cái)政赤字嚴(yán)重是其發(fā)行的直接原因；而此時(shí)國內(nèi)工業(yè)和農(nóng)業(yè)發(fā)展所帶來的民眾購買力的增強(qiáng)為其發(fā)行提供了現(xiàn)實(shí)基礎(chǔ)；南京國民政府之前發(fā)行一系列公債的成功先例使得救國公債的發(fā)行有了豐富的經(jīng)驗(yàn)。為使救國公債順利且有序發(fā)行,在救國公債的中央管理機(jī)構(gòu)——財(cái)政部的號召下,經(jīng)募機(jī)關(guān)得以設(shè)立,相關(guān)的發(fā)行制度和獎(jiǎng)勵(lì)辦法等也相繼出臺。救國公債的勸募是一個(gè)重要環(huán)節(jié)。為使更多的民眾了解救國公債,政府領(lǐng)導(dǎo)和民間團(tuán)體以及愛國人士以不同的方式對其加以宣傳,這就提高了救國公債的知名度。救國公債的認(rèn)購是全文的重點(diǎn)。由于受篇幅和資料的限制,這部分主要對具有一定影響力和代表性的政教機(jī)關(guān)、實(shí)業(yè)界和其他社會(huì)群體不同的認(rèn)購模式等方面進(jìn)行了深入的探討和研究,揭示了全國上下踴躍認(rèn)購救國公債的情形。救國公債的停募和善后是其后續(xù)工作,也是維護(hù)政府在民間信譽(yù)的關(guān)鍵環(huán)節(jié),但由于其償還時(shí)間和付息時(shí)間長,資料搜集難度大,所以本文只是對財(cái)政部擬定的救國公債發(fā)票辦法和每年計(jì)劃的還本付息情況作一簡要概述。
[Abstract]:Shortly after the outbreak of the War of Resistance against Japan, the Nanjing National Government issued bonds to save the nation in order to raise the military expenditure of the War of Resistance against Japan. The public bond was publicly issued on September 1, 1937, by full vote, totaling 500 million yuan. It provides for repayment of the capital from 1941. The repayment period is 30 years. Interest will be paid from 1938, with an interest rate of 4% per annum. The Ministry of Finance will allocate funds from the Treasury. Creditors are the general public, not the banks that used to underwrite them. In order to expand the source of financial resources, cash and valuable items can be raised. Under the influence of patriotism and the propaganda and guidance of the national government, the national salvation bonds were issued smoothly, which to some extent made up for the fiscal deficit and increased the military expenditure required in the War of Resistance against Japan. Based on the overall situation, this paper mainly discusses the issuing, soliciting, subscribing, stopping and remedying of national bonds. Specifically, the national government's fiscal revenue has been sharply reduced, and the fiscal deficit is the direct cause of its issuance, while the enhancement of the purchasing power of the people brought about by the development of domestic industry and agriculture provides a realistic basis for the issue. In order to ensure the smooth and orderly issuance of national bonds, under the call of the Ministry of Finance, the central administrative organ of saving national bonds, the organization of raising funds has been set up, and the relevant issuing system and incentive measures have also been introduced one after another. The public debt of national salvation is an important link. In order to make more people understand the public debt, government leaders and civil society and patriots have promoted it in different ways, which has increased the public awareness of the public debt. The subscription of the state-saving bonds is the focus of the full text. Due to the limitations of space and materials, this part has conducted in-depth discussions and studies on the different subscription modes of the political and religious organs, the business community and other social groups, which have certain influence and representation. It revealed that the whole country was eager to subscribe for the national government bonds. The suspension and rehabilitation of the national debt is its follow-up work and the key link in safeguarding the credibility of the government in the private sector. However, due to the long time of repayment and interest payment, it is difficult to collect information. So this paper is just a brief overview of the Treasury's plan to invoice the national debt and the annual plan of debt service.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：K265
本文編號：2279591
[Abstract]:Shortly after the outbreak of the War of Resistance against Japan, the Nanjing National Government issued bonds to save the nation in order to raise the military expenditure of the War of Resistance against Japan. The public bond was publicly issued on September 1, 1937, by full vote, totaling 500 million yuan. It provides for repayment of the capital from 1941. The repayment period is 30 years. Interest will be paid from 1938, with an interest rate of 4% per annum. The Ministry of Finance will allocate funds from the Treasury. Creditors are the general public, not the banks that used to underwrite them. In order to expand the source of financial resources, cash and valuable items can be raised. Under the influence of patriotism and the propaganda and guidance of the national government, the national salvation bonds were issued smoothly, which to some extent made up for the fiscal deficit and increased the military expenditure required in the War of Resistance against Japan. Based on the overall situation, this paper mainly discusses the issuing, soliciting, subscribing, stopping and remedying of national bonds. Specifically, the national government's fiscal revenue has been sharply reduced, and the fiscal deficit is the direct cause of its issuance, while the enhancement of the purchasing power of the people brought about by the development of domestic industry and agriculture provides a realistic basis for the issue. In order to ensure the smooth and orderly issuance of national bonds, under the call of the Ministry of Finance, the central administrative organ of saving national bonds, the organization of raising funds has been set up, and the relevant issuing system and incentive measures have also been introduced one after another. The public debt of national salvation is an important link. In order to make more people understand the public debt, government leaders and civil society and patriots have promoted it in different ways, which has increased the public awareness of the public debt. The subscription of the state-saving bonds is the focus of the full text. Due to the limitations of space and materials, this part has conducted in-depth discussions and studies on the different subscription modes of the political and religious organs, the business community and other social groups, which have certain influence and representation. It revealed that the whole country was eager to subscribe for the national government bonds. The suspension and rehabilitation of the national debt is its follow-up work and the key link in safeguarding the credibility of the government in the private sector. However, due to the long time of repayment and interest payment, it is difficult to collect information. So this paper is just a brief overview of the Treasury's plan to invoice the national debt and the annual plan of debt service.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：K265
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 潘國琪;國民政府1945-1949年的國內(nèi)公債論略[J];財(cái)政研究;2003年12期
2 孫業(yè)禮;陳云與共和國第一期公債的發(fā)行[J];黨的文獻(xiàn);1996年02期
3 高曉林;上海私營工商業(yè)與人民勝利折實(shí)公債[J];當(dāng)代中國史研究;2005年06期
4 ;孔祥熙關(guān)于1937——1939年財(cái)政實(shí)況的密報(bào)(上)[J];民國檔案;1992年04期
5 姜良芹;試析1927-1937年國民政府內(nèi)債發(fā)行的社會(huì)經(jīng)濟(jì)效應(yīng)[J];民國檔案;2004年04期
6 潘國旗;;抗戰(zhàn)時(shí)期的內(nèi)債史研究與檔案史料[J];民國檔案;2007年01期
7 張?jiān)蒲?;1928-1937年的電政公債[J];貴州社會(huì)科學(xué);2008年04期
8 姜良芹;南京國民政府1936年內(nèi)債整理案述評[J];近代史研究;2004年01期
9 吳景平;上海錢業(yè)公會(huì)與南京國民政府成立前后的若干內(nèi)債——對已刊未刊檔案史料的比照閱讀[J];近代史研究;2004年06期
10 潘國旗;;北洋政府時(shí)期國內(nèi)公債總額及其作用評析[J];近代史研究;2007年01期
相關(guān)碩士學(xué)位論文 前2條
1 汪小琴;抗戰(zhàn)初期四川救國公債發(fā)行述論[D];四川師范大學(xué);2008年
2 王亞彬;我國發(fā)行地方公債研究[D];新疆財(cái)經(jīng)大學(xué);2008年
，本文編號：2279591
本文鏈接：http://sikaile.net/shekelunwen/zgjxds/2279591.html
教材專著
