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民国元年军需公债(简称军需公债)是南京临时政府发行的唯一一次、也是中华民国中央政府发行的第一次内国公债。新生的革命政权欲通过发行军需公债摆脱严重的财政危机,但公债发行并没有给她带来转机,南京临时政府在财政困窘中宣告结束。毋庸讳言,军需公债不是一次成功发行的国内公债,但军需公债所筹措的款项在临时政府财政收入中又占有不可忽视的份额,对于维持岌岌可危的临时政府财政仍然起了巨大的作用。同时,它是我国中央政府有内债发行以来最早正式实施还本付息的内国公债,又具有开篇的意义。
The first quarter of the Republic of China military treasury bonds (referred to as military treasury bonds) is the only issue of Nanjing Provisional Government, but also the first time the Central Government of the Republic of China issued the national debt. The nascent revolutionary regime wants to get rid of the severe financial crisis by issuing quartermaster bonds. However, the issuance of public bonds did not give her a turn for the better. The interim government in Nanjing declared an end in financial distress. Needless to say, the military treasury bonds are not a successful issue of domestic bonds, but the amount raised by the military treasury bonds still possesses a significant share of the interim government fiscal revenue, which still plays a huge role in maintaining the precarious interim government finances. At the same time, it is the earliest formal implementation of the debt service of the national bonds since the issuance of the domestic debt by the central government of our country.