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我国政府举借的内债的历史,最早可以追溯至战国时期。检阅颜注《汉书》,其《诸侯王表序》及注中记载,东周末年,周赧王为筹措军费,向豪门富商借款项,出具借据,说明将加利偿还。借款到期后债主纷纷索债,赧王“无以归之”。不得已而屈居深宫逃债。这种债务是以君王的私人信用举借的,与现代公债区别甚大。我国最早具有现代公债性质的政府借款是1894年清政府举办的“息借商款”。鸦片战争后,清王朝为了支付浩繁的军费和巨额的对外赔款,从1853年起举借外债,这些外债虽然接济了一时之急,但仍不能填平清王朝财政赤字的缺
The history of domestic debt borrowed by our government can be traced back to the Warring States Period at the earliest. Review the Yanzhong “Han”, its “princes Table order” and notes in the record, the Eastern Zhou Dynasty, Zhou Qiong Wang to raise military spending, wealthy to the wealthy to borrow money, issued a note that Gali repay. After the maturity of borrowers have debt claims, 赧 Wang “no return ”. Last resort to the house to escape debt. This debt is borrowed by the king’s personal credit, and very different from the modern bond. The earliest government loan of our country is the “borrowed money” held by the Qing government in 1894. After the Opium War, the Qing Dynasty borrowed foreign debts from 1853 in order to pay a large amount of military expenditures and huge amounts of foreign indemnities. Although these external debts provided a temporary relief, they still failed to fill in the deficit of the Qing dynasty’s fiscal deficit