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抗战时期,各抗日根据地民主政府为筹措抗日经费、开展经济建设和赈灾救灾发行了20余种公债,对巩固抗日根据地、发展抗日根据地的经济与财政、坚持持久抗战起了重要作用。抗日根据地发行的公债具有新民主主义的性质和战时公债的一些特点:第一,从公债面额的货币单位看,有14种公债是以法币作为面额单位的,除此之外的8种则以各抗日根据地发行的货币和银元作为公债面额单位。第二,各抗日根据地发行的公债,绝大部分是由根据地各阶层群众认购的。公债的发行方式大都采取政治动员的方式进行,因此公债按债券面额十足发行,没有任何折扣,而且公债的利率比较低,甚至有的是无息发行。第三,在各抗日根据地发行的公债中还有少数是实物公债,在抗战后期法币迅速贬值的情况下,起了保护持券人利益的作用。第四,从根据地公债的偿还来看,各抗日民主政府采取了极为认真负责的态度,大都已清偿完毕。总之,抗日根据地发行的公债具有种类较多,名称不一,公债面额、单位各异,用途、利率、偿还期限等也各不相同的特点。这种差异性较大的特点,能较好地因时、因地制宜地解决各根据地所面临的财政困难。
During the period of the War of Resistance Against Japan, the anti-Japanese base democratic governments issued more than 20 kinds of public bonds for raising anti-Japanese funds, carrying out economic construction and disaster relief and disaster relief, and played an important role in consolidating the anti-Japanese base areas, developing the economy and finance of the anti-Japanese base areas and persisting in a long-lasting war of resistance. The bonds issued by the anti-Japanese base areas are characterized by the nature of new democracy and the characteristics of wartime public bonds. First, from the monetary unit of the nominal value of public bonds, 14 kinds of public bonds are denominated in legal currencies, while the remaining 8 The currency and silver coins issued by each anti-Japanese base area are used as the denomination units of public bonds. Second, the vast majority of public bonds issued by the anti-Japanese base areas are subscribed by the masses at all levels in the base areas. Public bonds are mostly issued in a politically mobilized manner, so bonds are fully issued in denominations, without any discount, and interest rates of public debt are relatively low, and even interest-free ones are issued. Thirdly, among the bonds issued in the anti-Japanese base areas, a few were in-kind bonds, which played a protective role in protecting the interests of bondholders during the rapid devaluation of the French currency during the anti-Japanese war. Fourthly, judging from the repayment of the bond in the area, all the anti-Japanese democratic governments took a very serious and responsible attitude and most of them have already paid off. In short, the bonds issued by the anti-Japanese base areas are characterized by many types, different names, different denominations of bonds, different units, uses, interest rates and repayment deadlines. This kind of great difference can better solve the financial difficulties faced by each base due to local conditions.