中央苏区“二期公债”政策及其当代启示  

The “Second-Phase Bond” Policy in the Central Soviet Area and Its Contemporary Enlightenment

作　　者：刘晓泉[1] LIU Xiao-quan(Jiangxi university of Finance and Economics, Nanchang 330013, China)

机构地区：[1]江西财经大学马克思主义学院,江西南昌330013

出　　处：《江西财经大学学报》2017年第2期94-103,共10页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金青年项目"新民主主义革命时期党的公债政策研究"(11CDJ005)

摘　　要：中央苏区"二期公债"是中华苏维埃共和国为充实革命战争经费而发行的第二期公债。在公债发行过程中,临时中央政府制定了详细的公债政策,包括公债发行的基本条件、公债发行的具体办法、公债发行的动员方式、公债偿还政策等。"二期公债"政策的制定和实施,为中央苏区筹集革命战争经费、缓解苏区严重的财政压力、争取革命战争的胜利起了十分重要的作用,也为今天提供了有益启示和借鉴。The second phase of public bond in the Central Soviet Area is the second phase of government bond issued by the Chinese Soviet Republic in order to enrich the funds for the revolutionary war. During the course of the issuance of the public debt, the Provisional Central Government formulated detailed government bond policies, including the basic conditions, the specific way of bond issuing, the way of mobilization, the repayment policy and so on. The formulation and implementation of the ＂second-phase public bond＂ policy played a very important role in raising revolutionary war funds for the Central Soviet Area, alleviating the serious financial pressure on the Soviet Area, and striving for the victory of the revolutionary war. Today it can also provide useful enlightenment and references to us.

关 键 词：中央苏区 二期公债 发行政策 

分 类 号：F129[经济管理—世界经济]