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近代中国内债管理经历了一条由外人把持到国人自己掌控的曲折之路。北京政府筹划建立了内国公债局。1920年代总税务司完全掌握关余支配,直接掌握了公债管理大权。1927年国民政府先后成立二五券会等管理组织,基金保管之权有所收回,但是尚不能统一管理。国债基金管理委员会建立后,内债方才基本实现了统一管理。
In recent years, the internal debt management in China has undergone a tortuous path controlled by outsiders and controlled by the people themselves. The Beijing government plans to set up a public debt bureau. In the 1920s, the General Revenue Department completely mastered the control over the customs surplus and directly mastered the power of public debt management. In 1927, the National Government set up a management body such as the “Two Vouchers” and other securities organizations. The right to custody of the funds was recovered but not unifiedly managed yet. After the establishment of the National Debt Fund Management Committee, the domestic debt party has basically achieved a unified management.