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作 者:李文杰[1] Li Wenjie
机构地区:[1]华东师范大学历史学系
出 处:《近代史研究》2023年第1期113-131,M0004,共20页Modern Chinese History Studies
基 金:教育部人文社科青年项目“银行、海关与晚清的国债发行研究”(21YJC770014)和上海市教育委员会;上海市教育发展基金会“曙光计划”项目“晚清时期中国国债的实践研究”(21SG27)的阶段性成果。
摘 要:辛亥革命造成原有的中央集权式财政体系瓦解。如何在失去财政调剂能力的情况下筹集巨款,进而完成革命的善后问题,成了南京临时政府和北京政府唐绍仪内阁面临的急迫问题。在公债、国民捐、军用票等手段受挫后,南北政府都诉诸外债,唐绍仪内阁更是积极寻求外债以解决财政危机,内阁成员在这一问题上并无大的矛盾。由于外债与国权这一敏感问题牵连,它遭到参议员质疑,加之党派意识和舆论染,借款问题变成了立场问题。唐绍仪在压力巨大且又无可作为的情况下,选择离职。财政问题成为第一届内阁终结的重要因素。The 1911 Revolution left the centralized fiscal system of the Qing dynasty in shambles.How to raise enormous amount of fund,which was imperative for dealing with the aftermath of the revolution,confronted the Nanjing Provisional Government and then the Tang Shaoyi Cabinet of Beijing Government in an urgent manner.After such measures like issuing public debt and military banknote and campaigning for national donation,both the Government in the north and its south counterpart finally resorted to borrowing overseas.Tang Shaoyi Cabinet,in particular,sought to alleviate its financial crunch by borrowing overseas in earnest,which was almost a consensus among its cabinet members.Since foreign debt was inextricably linked with the sensitive issue of national sovereignty,however,senators were quick to criticize the borrowing overseas policy,which later became politicized among partisan divisions and ideological uproar.Consequently,Tang Shaoyi lamented his inability to take action and decided to resign under huge pressure.It turned out that the financial crunch confronting the Tang Shaoyi Cabinet was an important factor that had contributed to its ultimate demise.
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