“由外而内”:晚清外债善恶之辩到内债思想萌生发端  

"From the Outside to the Inside":From the Debate on Good and Evil of Foreign Debt to the Origin of Domestic Debt Thought in the Late Qing Dynasty

作　　者：毕学进 马金华 Bi Xuejin;Ma Jinhua(Institute of Chinese Financial History,Central University of Finance and Economics;School of Public Finance and Taxation,Central University of Finance and Economics)

机构地区：[1]中央财经大学中国财政史研究所,100081 [2]中央财经大学财政税务学院,100081

出　　处：《经济思想史学刊》2022年第2期99-121,共23页Bulletin of the History of Economic Thought

基　　金：国家社会科学基金重点项目“近代中国政府间事权与财权划分研究”(批准号:20AJY018);国家社会科学基金重大招标项目“清代财政转熨与国家财政治理能力研究”(批准号:15ZDB037)阶段性成果。

摘　　要：晚清财政左支右细,不得不举债以纾财困。甲午战争前,时人呼吁“用洋人之本,谋华民之生”,建议清廷筹借外债以厚库帑"然部分知识分子发觉,外债不仅利息甚高,折扣又大,且致利权旁落,反对国家举借洋债。他们从传统爱国伦理出发,呼吁政府可汇民众报国之心筹集内债。这影响了清廷中枢财政决策,清廷随即发行了息借商款、昭信股票、爱国公债等多只内债。但受限于晚清中国的债信与金融网络环境,内债募集只能强征硬勒,因此在民众看来,“爱国”的公债无非是变相的“苛捐”,最终募款寥寥。这也表明,无论是“外债救国”论,还是“内债报国”论,或都难以挽救江河日下的晚清财政。In the late Qing Dynasty,the fiscal revenue was not enough and had to borrow money to solve the fiscal difficulties.Before the first Sino-Japanese War in 1894,people called for the Qing government to borrow foreign debt to develop the country and solve fiscal difficulties.However,some rational intellectuals realized that foreign debt not only had relatively high interest rates,but also large discounts,and it had caused the loss of state power.They opposed to the state's borrowing of foreign debt.They thought that China had so much land and resources that it should appeal to the Chinese people to buy domestic debt to raise money.This affected the Qing court's fiscal decision,and the Qing court immediately issued a number of domestic debts such as XIJIE funds,ZHAOXIN stocks,and AIGUO bonds.However,subject to the government credit and financial network environment of China in the late Qing Dynasty,few fund was collected.This showed that neither foreign debt nor domestic debt could save the public finances of the late Qing Dynasty.

关 键 词：外债 内债 财政困境 变相苛捐 

分 类 号：K252[历史地理—历史学] F812.9[历史地理—中国史]