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银元券即“银圆兑换券”的简称,是国民党政府于1949年7月在广州宣布发行的一种新货币,也是国民党政府继法币、金圆券之后在大陆发行的最后一种货币。银元券的发行,如当初金圆券替代极速贬值的法币一样,是金圆券贬值如废纸的情况下出现的。学术界在探究国民党政府败退大陆的经济方面原因时,比较多地关注1935年的法币改革和1948年的金圆券币制改革,银元券由于其存在时间短、流通区域有限而被忽视。事实上,通过对银元券的研究,更能体现国民党在大陆统治末期财政金融陷于崩溃的真实状况以及垂死挣扎的心态;而关于银元券的善后问题,也成为
The term “Silver Dollar Bonds” refers to a new currency announced by the Kuomintang government in Guangzhou in July 1949 and the last currency issued by the Kuomintang government in the mainland following the legal and gold certificates. The issuance of silver vouchers, such as the original gold discounted vouchers to replace the devaluation of the same, is the devaluation of gold certificates such as waste paper appeared. When the academic circles explored the reasons why the Kuomintang government retreated from the mainland economy, they paid more attention to the reform of the legal currency in 1935 and the reform of the monetary deposit in 1948. Silver dollar vouchers were ignored due to their short existence and limited circulation areas. In fact, the study of silver dollar vouchers can better reflect the real situation of the collapse of the Kuomintang financial treasury and the dying attitude at the end of the Chinese rule. The problem of aftermath of the silver dollar vouchers has also become