【作者】 朱凌佳；

【导师】 俞政；

【作者基本信息】 苏州大学 ， 中国近现代史， 2012， 硕士

【摘要】 北京政府时期，烟酒业发展迅速，烟酒税上升为民初国家第三大税收。借贷度日的北京政府，在关税、盐税抵押殆尽后，目光转向税收新晋——烟酒税。此外，自袁世凯政府以来，北京政府对外借贷仅限于银行团成员国家。北京政府为了实现借款渠道多元化，努力向银行团外的国家承借贷款。养精蓄锐多时的美国，积极谋求对华经济借贷。中美双方利益点不谋而合，中美烟酒借款顺势而生。发生于北京政府时期的中美烟酒借款，主要有三次，分别是1916、1919、1921年三次商议借款活动。围绕这三次中美烟酒借款，国内外不同利益集团表示了不同的立场和态度。中国国内民众以全国烟酒联合会为中心，向中美双方政要声明立场、严正抗议，其中中国民众的社会舆论，与中央政府政策之间的互动关系，尤为突出。随着抵款经验的累积，中国民众的抗议规模、方式、效应等均发生了明显变化。更多还原

【Abstract】 During the Peking Government Period, tobacco and wine industry developed rapidly.Alcohol and tobacco tax became the third largest tax revenue. Living on borrowing,the Peking Government turned its glare to the new tax-Alcohol and tobacco tax. In addition,since the beginning of the Yuan Shikai administration, the Beijing government’s foreignloan is restricted to members of national bank. In order to achieve the diversity ofborrowing channels, the Beijing government strived to borrow from countries outside thebank members. America had reserved its strength for a long time. It actively sought theChina economic credit. Based on the common interests, China and America agreed witheach other without previous consultation. China-US loan on Alcohol and tobacco cameinto existence. There were mainly three times of China-US loan on Alcohol and tobacco.The three borrowing discussion activities respectively happened in1916、1919、and1921. About the three China-US Alcohol and tobacco loan, different interest groups athome and abroad expressed their positions and attitudes. Chinese people with ChinaNational Tobacco Federation as its center stated their position to the leaders of both Chianand the US and solemn protested against the loan. the Interactive relationship between thepublic and the central government policy was especially outstanding. With theaccumulation of experience of transfering funds and debts, Chinese protests’ way,effect and size changed apparently.更多还原