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九一八事变后到华北事变之前,战时公债政策争论为中国战时财政动员做了理论准备,在本土化过程中一批海归学者做出了重要贡献。战时公债争论涉及五个主要问题,即战时公债基础理论、战时公债与税收的关系、战时公债与发钞的关系、战时内债与外债的关系,以及战时公债的发行技术问题。这次讨论的共识是,公债是筹措抗日战费的基本办法,发行战时公债与加税政策需并行,发行公债必须根据战争实际需要、考虑环境是否适宜,还要考虑保存国力,战时纸币政策应和公债政策搭配使用,公债绝不能做纸币发行的保证准备,战时公债政策要注意欧洲和日本公债发行的经验教训。
Before the Incident of 18 September to the North China Incident, the debate on the policy on public debt during wartime made a theoretical preparation for China’s financial mobilization in wartime and made a significant contribution to the returnees in the localization process. The debates on wartime public debt involve five major issues, namely, the basic theory of wartime public debt, the relationship between public debt and taxes during wartime, the relationship between public wartime public debt and the issue of wartime bonds, the relationship between domestic wartime debt and foreign wartime, and the issue of wartime public debt . The consensus reached by this discussion is that public debt is the basic method for raising anti-Japanese war fights. The issuance of bonds of war and parallel tax increases must be based on the actual needs of the war, considering the appropriateness of the environment, and saving power. Wartime notes Policies should be used in conjunction with public debt policies. Public debt must not be guaranteed for banknote issuance. Wartime public debt policies should take note of the lessons learned from the issuance of European and Japanese government bonds.