抗战初期救国公债研究

发布时间：2018-10-18 15:43

【摘要】：抗日战争爆发不久,南京国民政府为筹措抗战军费,发行了救国公债。该公债于1937年9月1日以十足票面向社会公开发行,总额为五亿元,规定从1941年开始还本,偿还期限为30年,从1938年起开始付息,年息四厘,由财政部从国库拨款充作基金,债权人为广大民众,而非以往的承购商银行。为扩大财力来源,现款和有价物品都可以应募。在爱国主义的影响和国民政府的宣传引导下,救国公债发行得比较顺畅,在一定程度上弥补了财政赤字,增加了抗战所需的军费。本文立足于全局,主要论述了救国公债的发行、劝募、认购、停募和善后几个方面。具体来讲,国民政府财政收入锐减,财政赤字严重是其发行的直接原因；而此时国内工业和农业发展所带来的民众购买力的增强为其发行提供了现实基础；南京国民政府之前发行一系列公债的成功先例使得救国公债的发行有了丰富的经验。为使救国公债顺利且有序发行,在救国公债的中央管理机构——财政部的号召下,经募机关得以设立,相关的发行制度和奖励办法等也相继出台。救国公债的劝募是一个重要环节。为使更多的民众了解救国公债,政府领导和民间团体以及爱国人士以不同的方式对其加以宣传,这就提高了救国公债的知名度。救国公债的认购是全文的重点。由于受篇幅和资料的限制,这部分主要对具有一定影响力和代表性的政教机关、实业界和其他社会群体不同的认购模式等方面进行了深入的探讨和研究,揭示了全国上下踊跃认购救国公债的情形。救国公债的停募和善后是其后续工作,也是维护政府在民间信誉的关键环节,但由于其偿还时间和付息时间长,资料搜集难度大,所以本文只是对财政部拟定的救国公债发票办法和每年计划的还本付息情况作一简要概述。
[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.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：K265

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