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外债是中国近代对外经济活动的重要内容,抗战胜利后,百废待兴,为了维护债务信用,南京国民政府出台了一系列外债管理法规,使外债制度建设进入了新的阶段。但由于抗战后经济政治条件的恶化,制度设计和具体实践出现偏离,外债法规并没有产生理想的效果。随着内战爆发,外债法规实施停顿,这标志着近代以来运用资产阶级财政方式建立的外债制度被终结。
Foreign debts are an important part of China’s foreign economic activities in modern times. After the victory of the war of resistance against Japan, hundreds of years were left to be set aside. In order to maintain its debt credit, the Nanjing National Government has promulgated a series of regulations on foreign debt management, bringing the construction of the foreign debt system to a new stage. However, due to the deterioration of the economic and political conditions after the war of resistance against Japan, the deviation of the system design and practice, the foreign debt regulations did not produce the desired results. With the outbreak of the civil war, the pause in the implementation of the foreign debt regulations marks the end of the system of foreign debt established by the bourgeois fiscal system in the modern era.