摘要
海关金单位制度是南京国民政府成立初期财金领域内一系列重要项改革之一,从制度层面有效地制止了金贵银贱风潮给中国关税收入所带来的风险,有助于维持南京国民政府的内外债信,对债赔各款偿付方式作出必要的改革;另外,海关金单位的制度设计还直接包含或涉及到了黄金外汇市场运作、中央银行和货币发行等领域,为这些领域的制度改革提供了必要性和可行性。南京国民政府所属的各相关机构部门,如行政院、财政部、海关总税务司、中央银行等各司其职、通力合作,也是海关金单位制度得以有效实施的重要原因。
The Customs Gold Unit is one of the important reformations in financial field during the initial stage of the Nanjing Nationalist Government. It established an effective mechanism to protect tariff income against the high risk of financial crises caused by appreciation of gold against silver, to maintain the internal and external debt credit of the Nanjing Nationalist Government, to assist the reforms on the payment methods of the various external debts and indemnities. In addition, the Customs Gold Unit directly covered or related to the fields such as the operations of the foreign exchange market and the Central Bank and currency issue, offering necessity and feasibility of systematic reforms in these fields. Other factors contributing to the effectiveness of the Customs Gold Unit include the well-functioning and cooperative brother departments, including the Executive Organization, the Ministry of Finance, the Commissioner of Customs, and the Central Bank.
出处
《史学月刊》
CSSCI
北大核心
2007年第10期63-72,共10页
Journal of Historical Science
关键词
海关金单位
金融史
财政史
Customs Gold Unit
financial history
Nationalist Government
