民国元年军需公债初探  

A Preliminary Study on the Military Supplies Bonds in 1912

作　　者：刘晓泉[1] 

机构地区：[1]湖南师范大学历史文化学院,湖南长沙410081

出　　处：《西南大学学报（社会科学版）》2008年第5期154-158,共5页Journal of Southwest University(Social Sciences Edition)

摘　　要：民国元年军需公债(简称军需公债)是南京临时政府发行的唯一一次、也是中华民国中央政府发行的第一次内国公债。新生的革命政权欲通过发行军需公债摆脱严重的财政危机,但公债发行并没有给她带来转机,南京临时政府在财政困窘中宣告结束。毋庸讳言,军需公债不是一次成功发行的国内公债,但军需公债所筹措的款项在临时政府财政收入中又占有不可忽视的份额,对于维持岌岌可危的临时政府财政仍然起了巨大的作用。同时,它是我国中央政府有内债发行以来最早正式实施还本付息的内国公债,又具有开篇的意义。Military supplies bonds in 1912 was the only domestic bonds issued by the Nanjing Provisional Government and was the first domestic bonds issued by the Republic of China. The new revolutionary government wanted to extricate itself from financial predicament by issuing bonds, but issuing military supplies bonds has failed, and the Nanjing Provisional Government came to end at last. No doubt, the bonds hadn＇t been issued successfully. But the money that the Nanjing Provisional Government had got by issuing bonds had helped the government to a great extent. The military supplies bonds were the first bonds paid back by the central government and were of great significance.

关 键 词：军需公债 南京临时政府 内国公债 发行 最早 

分 类 号：K25[历史地理—历史学]