清末民初公债思想研究

【外文题名】A Study on the Public Debt Thoughts in the Period of Late Qing Dynasty and Early Republic of China

【作者】 宋长旭

【关键词】 近代公债思想 内债 外债 清末民初 李鸿章 梁启超 孙中山

【外文关键词】 Modern Bonds Thoughts External Debt Internal Debt the late Qing Dynasty Li Hongzhang Liang Qichao Sun Yat sen

【导师姓名】刘方健

【学位名称】硕士

【学位年度】2011

【学位授予单位】西南财经大学

【分类号】F812.9

【录入时间】2011-01-01

【全文挂接】

【摘要】格的中央控制和出入有常的思想,也有利于减轻人民负担,促进经济发展。1840年以来,随着中国自然经济逐步解体和商品经济的发展,“量入为出”逐渐被“量出为入”的财政管理思想所取代。我国近代意义上的公债思想,正是政府在传统筹资手段用尽均无法满足财政支出刚性需求之后出现的。清末民初的外债是在中国沦为半殖民地半封建社会,被迫卷入国际经济漩涡后,帝国主义列强在拥有广泛特权的情况下对中国实施的一种政治侵略和经济榨取的手段,但同时也为中国的近代化起到了促进作用。清末民初的内债是在社会变迁的复杂环境下,历届政府为维护统治,挽救国家危亡,在举借外债和增税不足的情况下,意图以动员本国民间财力实现稳定统治,发展经济的尝试。全文共分为四个部分,由六章组成,意图详细描述清末民初的公债思想,总结其发展演变的规律,为当前公债利用提供有益建议。第一部分,第一章绪论,简要介绍了本文选题的背景、目的和意义,研究对象的界定,论文研究思路和方法,以及对已有的国内外关于农村民间借贷问题的研究成果进行简要的归纳、介绍,并提出本文可能的创新与不足之处。无论是清末民初,还是当前社会主义建设时期,公债都是事关国家经济发展的重要因素,弄清中国公债思想的发展演变,提出精华思想是很有必要的,具有很大的理论与现实意义。国内外对于这一时段外债的研究成果丰硕,而内债研究相对薄弱一些,并且这些研究大都是从经济史的角度出发,或者对专门人物进行相关研究,缺乏系统习性。通过考察相关文献,对本文研究对象(即清末民初公债)进行了界定,之后提出了创新与不足之处。第二部分,第二章,较为全面的论述了公债与经济、政治、财政的关系,然后详细分析了中国财政管理体制的转变以及中国公债产生的背景,最后清末民初的内外债发行概况进行了梳理,以便与下文对公债想的进一步探讨。中国公债思想是伴随着财政管理思想的转变及自然经济解体商品经济发展的过程而产生发展起来的。第三部分,第三章到第五章,首先对于是否利用公债来发展经济,御辱强国,社会各界各时代的杰出代表都进行了激烈的争论,逐步形成了共识,在内忧外患、国困民穷的情况下,必须科学的利用公债,才是救亡图存之道,到孙中山时提出了对外开放的口号,达到了公债利用新的高度。之后对公债的发行管理和使用偿还思想进行了详细论述并进行评析。纵观历代有识之士的公债思想,基本对于内外债的举借方法、原则、用途及偿还都有很多积极地论述,是针对当时中国的具体情况,深入思考之后提出的,有很大可行性,为中国的近代化进程作出了贡献。第四部分,论文的第六章,文章的总结部分,在全面回顾总结了近代中国公债思想的发展演变之后,总结出规律,得出能够为当今社会公债运行及外资利用有意义的建议。

【外文摘要】There was no bonds system in the history of China until the outbreak of the Opium War during which time the Chinese natural economy gradually collapsed and slowly stepped into the commodity economy era with the consequence that the government "tax-and-spend" financial management thoughts was replaced by the "spend-and-tax" thoughts. China’s bonds system in a modern sense was formed with the establishment of the semi-colonial and semi-feudal political system after the Sino-Japanese War, and at that time the Qing Dynasty was unable to meet financial expenditure demands. The foreign debts in the late Qing Dynasty were a medium that the imperialist powers exerted political oppression and economic exploitation but it also played a simulative role in the development of China’s modernization. The domestic debts were a trying of the government for the political stability and economic development in the complex social environment of late Qing Dynasty suffering from the exploitation of external debt and insufficiency of tax-raising. However, most of the raising acts failed because of the lack of modern financial institutes and the influence of the traditional ideas.The thesis is divided into four parts with the composition of six chapters.The first chapter gives a brief introduction on the background, research subject and method, purpose and significance of the study as well as the previous studies both at home and abroad, and puts forward the innovation and deficiencies of this study. Bonds are a important factor of national economic development whether in the late Qing Dynasty, or at the socialist construction period, thus it has a great theoretical and realistic significance to make clear the evolution of Chinese bonds and put forward the cream of the thoughts. At home and abroad the researches on foreign debts in the late Qing Dynasty are fruitful but the researches on internal debt in that period are comparatively weak with some research from the perspective of economic history, or of special characters, lack of systematic studies. Through the investigation on related literatures, this thesis puts forward its innovation and deficiencies with the analysis of the late Qing Dynasty bonds.The second part, the second chapter firstly comprehensively discusses the relationship between bonds and economy, politics and finances, then conducts a detailed analysis on the change of Chinese financial management system and the background of Chinese bonds appearance, and finally introduces the general situation of bonds issues of the late Qing Dynasty so as to provide convince for the further exploration on the public debt thoughts in the following parts. Chinese bond’s thought is developed with the shift of financial management ideas and the development of commodity economy following the disintegration of natural economic.The third part, from the third chapter to the fifth chapter, firstly explores the reason of the public bonds appearance from the initial arguments of some outstanding representatives from all sectors of society on whether use bonds for the economic development to the agreement to make good use of bonds to survive and finally to the widespread use of bonds after Sun Yat-sen proposed the opening to the slogan. And then the thesis expounds the bonds issues and thoughts of bonds management and repay. The public bond’s thoughts in the history provided positive explanations on the raising method, principle, use and repay of the external debt and internal debt. They were put forward according to the specific circumstance of China with feasibility and made a great contribution to China’s modernization.Chapter six, the conclusion part sum up the law of modern Chinese bond’s thoughts with a comprehensive summary of its development and mentions its suggestive role on the run of today’s public bonds and on the utilization of foreign funds.