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机构地区:[1]School of History and Culture,Changchun Normal University
出 处:《Social Sciences in China》2015年第4期113-137,共25页中国社会科学(英文版)
摘 要:The question of the amount of the First Sino-Japanese War indemnity involves three main elements: Japan's military expenditure on the war, China's actual payment, and the actual amount Japan received. On all of these issues, there have always been considerable differences between Chinese and Japanese scholars. In this study, we analyze relevant archives and documents and the main scholarly work in both China and Japan and provide a detailed discussion of several scholarly points of views and their basis, and examine the pre- and postwar exchange rates between the yen, the Chinese treasury standard (Kuping) silver tael, and the pound sterling, taking account of the fluctuating value of the yen before and after the war. On this basis, we calculate that Japan's actual military spending on the war was no more than 125 million yen, while the actual payments by the Qing government, converted to pounds sterling and then to yen, totaled 358.36 million yen. Japan extorted 233.36 million yen from China, or three times Japan's total annual revenue at the time.甲午战争赔款数额问题,主要包括日本在战争中消耗的军费开支、中国的实际支付、日本实际接收等几个环节。不论哪个环节,中日学者之间一向存在较大分歧。对中日两国现存的相关档案文献和主要论著进行分析考释,对已有的几种学术观点及依据予以深入讨论,结合战争前后与赔款有关的几种货币兑换关系的考察,综合考虑战争前后日元的币值变动,日元与中国库平银、英镑之间的比价关系等问题,可计算得知,日本在甲午战争中实际支出的军费总数不超过1.25亿日元,而清政府的实际支付,陆续折换成日金,却总计3.5836亿日元。日本从中国强行掠夺的资金高达2.3336亿日元,是当时日本全国年度财政总收入的3倍。
关 键 词:the First Sino-Japanese War war indemnity Li Hongzhang Chinese treasury standard silver tael
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