甲午战争赔款数额问题再探讨

A New Study of the Amount of the Sino-Japanese War Indemnity

甲午战争赔款数额问题,主要包括日本在战争中消耗的军费开支、中国的实际支付、日本实际接收等几个环节。不论哪个环节,中日学者之间一向存在较大分歧。对中日两国现存的相关档案文献和主要论著进行分析考释,对已有的几种学术观点及依据予以深入讨论,结合战争前后与赔款有关的几种货币兑换关系的考察,综合考虑战争前后日元的币值变动,日元与中国库平银、英镑之间的比价关系等问题,可计算得知,日本在甲午战争中实际支出的军费总数不超过1.25亿日元,而清政府的实际支付,陆续折换成日金,却总计3.5836亿日元。日本从中国强行掠夺的资金高达2.3336亿日元,是当时日本全国年度财政总收入的3倍。

The question of the amount of Sino-Japanese War indemnity involves three main three elements,i.e.Japanese military expenditure on the war,China's actual payment and the actual amount the Japanese received.On all these elements there have always been considerable differences between Chinese and Japanese scholars.In this study,we analyze relevant archives and documents both in China and Japan and provide a detailed discussion of several scholarly points of view and their basis.Our calculation is based on examination of the pre-and postwar exchange rates of the currencies related to the indemnity and by taking into consideration the fluctuating value of the yen before and after the war,and the price ratios between the yen,the Chinese treasury ounce and the pound sterling.It shows that in the Sino-Japanese War,Japan's actual military spending was no more than 125 million yen,while the Qing government's actual payment was as high as 358.36 million yen.The Japanese extorted 233.36 million yen from China,three times Japan's annual national revenue at the time.