举债损国利 证据存海外

On Bonds Issued by Yuan Shikai’s Beiyang Government in 1913

在中国金融名上有着一块切肤之痛的历史伤痕，那就是清末民初社会进入半封建半殖民地时腐败当局所举借的外债。根据目前的史料，第一笔外债为现存中国国家博物馆“苏松太道借据原件”所反映的1862年4月呵加刺银行（Agra and United Service Bank ,Ltd）向苏松太道吴煦提供的期限5个月，年利1分2厘，额度40万两白银。

This paper introduces the bonds issued by Yuan Shikai＇s regime in 1913,which is the only bond in English ,German ,French ,and Russian issued in China Western countries make a review of the historical background ,historical and artistic value,and existent amount of this bond.