南京大学中华民国史研究中心副教授姜良芹在《南京大屠杀期间日军对外人资产之掠夺:以美德两国在宁资产被劫情况为中心的考察》一文中指出:南京沦陷后日军的劫掠暴行,不仅造成南京民众的巨量财产损失,也给西方国家的在宁资产带来严重损失。 Jiang Liangqin, an associate professor at the History Research Center of the Republic of China at Nanjing University, pointed out in his article “The Pillage of the Japanese People’s Assets in Nanjing during the Massacre in Nanjing: An Investigation Based on the Victimization of Nanjing Asset in the United States and Germany.” In the article, after the fall of Nanjing, It not only caused massive loss of property to Nanjing citizens, but also caused serious losses to the assets of the western countries in Ning.