左宗棠是中国早期大举外债之第一人。在西征借款的过程中 ,他逐步形成了较为独特的外债观。左宗棠的外债观有三个基本内涵 :举债应急以巩固塞防 ,以外债弥补传统政体的缺陷 ,初具国债观念的雏形。 Zuo Zongtang was the first person in China’s massive foreign debt early. In the course of borrowing money from the West, he gradually formed a relatively unique outlook on foreign debt. Zuo Zongtang’s external debt concept has three basic connotations: debt emergency to consolidate the anti-defensive, foreign debt to make up for the shortcomings of the traditional system of government, beginning with the prototype of the concept of national debt.