在日本侵略使大片国土沦陷、面临财源枯竭、发生财政危机的情景下,中国的对外方针是最大限度争取外国的支持与援助,打败日本侵略者,争取抗日战争的胜利。抗战时期国民政府先后向苏联、美国、英国举借了外债。这些外债的特点是借款为易货性质,无折扣,低利率,计息以实际动用部分为限,不用提供担保,仅指定由中国运售某些货物以售价抵付。抗战时期举借的外债,填补了国民政府的财政亏空,缓解了财政危机,补给了战备物资,增强了抗日的军事装备,为长期抗战起了巨大作用。 Under the scenario of Japan’s aggression so that a large part of its land area was in the doldrums and its financial resources were depleted and a financial crisis occurred, China’s foreign policy was to seek foreign aid and assistance to the maximum extent possible, defeat the Japanese aggressors and fight for victory in the War of Resistance Against Japanese Aggression. During the Anti-Japanese War, the National Government successively borrowed foreign debts from the Soviet Union, the United States and the United Kingdom. These foreign debts are characterized by the nature of borrowings as barter, non-discount, low interest rates, interest-bearing actual use of the part is limited, without providing security, only specify the sale of certain goods by China to offset the price. The foreign debts borrowed during the war of resistance against Japan filled the fiscal deficit of the Kuomintang government, eased the financial crisis, supplied combat readiness supplies and increased military equipment for resisting Japan, thus playing a significant role in the long-term war of resistance against Japan.