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Bài viết trình bày tình hình tài chính, tiền tệ ở nước ta sau cách mạng tháng Tám 1945 thành công; sự ra đời, đặc điểm và sức sống của tiền Việt Nam trong những năm đầu sau cách mạng tháng Tám; tính chất, ý nghĩa của những đồng tiền đầu tiên của nước Việt Nam dân chủ cộng hòa sau cách mạng tháng Tám.
/^ VE NHUNG DOING TIEN OAU TIEN CUA Nl/CfC VIET NAM OAN CHU CONG HOA TRONG NAM DAU SAU CACH MANG THANG TAM 1945 PHAN THI THOA' C ach mang thang Tam 1945 cong, tu mgt nUdc thugc dia niia phong kien nUdc Viet Nam dan chu Cgng hoa ddi, chfnh quyen da ve tay nhan dan NhUng tren phUdng dign tai chfnh, tien te thi nU6c ta chUa cd mgt ddng tien dgc lap Vi vay, ciing vdi viec khic phuc nhiing khd khan nghiem trgng ve kinh te, van hoa, •vifa diu tranh chd'ng thu giac ngoai, vifa xay diing, cung co' chfnh quyen Dan chu nhan dan, Dang va Chfnh phu Cling dac bigt quan tam xay diing mgt nen tai chinh dgc lap, vQng manh, dam bao cho viec thiic hien nhiem •vu khang chien - kien qud'c Trong bdi canh hch sii dd, nhiing ddng tien dlu tien cua nUdc Viet Nam Dan chu Cgng hoa da ddi Nghien citu ve sU ddi, dac diem va siic sdiig cua nhUng ddng tien dlu tien a'y •vi the kheng chi nhim tai hien lich sit ma cdn gdp p h l n khang dinh vai tro, vi trf cua nd dd'i vdi sU nghiep khang chien va xay diing che dan chu nhan dan nam dlu sau Cach mang thang Tam va Khang chien toan qud'c chd'ng Phap 1946-1954 Tinh hinh tai chinh, tien te cl nvtdc ta sau Cach mang thang Tam 1945 cong Ths Hoc vien Tai ehinh Khi Cach mang thang Tam cong, Ngan sach Dong DUdng liic dd da hut 185 trieu ddng, ngan khd Trung Udng liic ba'y gid chi cdn 1.250.000 ddng vdi 580.000 ddng bing hao rach nat va so nd len tdi hdn 564 trieu ddng chia cac khoan sau: Nd cac ngan phieu phat hanh ma chUa cd tien tra: 75.553.612 ddng Nd quoc dan ve sd tien hao ngan khd phat hanh: 63.892.000 ddng Nd ve trai phieu n g i n han phat hanh (1941, 1942): 124.146.700 ddng (Nam 1941: 14.844.000 ddng Nam 1942: 109.302.700 ddng) Nd ngan 300.773.210 ddng hang Dong DUdng: Tdng cgng: 564.365.522 (±) Tif nhiing so' tren ta co the thiy, thdi ky thiic dan Phap va phat xft Nhat tho'ng tri, mac du da tim mgi each dc bdc lot nhan dan ta bing du cac thit thue nang ne song chiing v i n khong bii dip dUdc cac khoan chi tieu ldn lao, vi the chiing cdn len d l u nhan dan ta mgt khoan nd khdng id Tai chfnh qud'c gia lam vao tinh trang can kiet Ve nhirng ddng tien dau tien Ben canh sii khd k h a n nghiem trgng ve tai chfnh, Chfnh p h u Viet Nam Dan chu Cdng hda (VNDCCH) edn gap phai sU rdi loan ve tien te Hinh 1: Td bac 100 ddng Dong Diidng (1925 1939) 23 nhUng nam trUdc Cach mang t h a n g Tam, b nydc ta dien mgt t r a n "lut tien" Ddi sd'ng n h a n dan ta cang them dieu ddng Bang 1: Sd lifdng tien Ngan hang Dong Dvtdng phat hanh Nam phat hanh 1939 1940 1941 1942 1943 T6i 30-11-1944 T6i thang 9-1945 T6ingay 1-10-1945 Sd litgng tien dong 216,3 trieu 284,4 trieu 346, trieu 492,2 trieu 743,4 trieu 1.292,9 trieu 1.667,0 trieu 2.483,8 trieu Nguon: Dang Phong: Lich si'f kinh te'Viet Nam 1945-2000 Tap 1, Nxb Khoa hoc xa h6i Ha N6i, 2002, Ir 109 De n a m giii toan bd nen kinh te Ddng DUdng, n a m 1875 Ngan h a n g Dong Dudng dugc t h a n h lap va dgc quyen phat h a n h tien Ddng DUdng Day la loai tien chfnh thdc lUu h a n h tren thi trUdng nUde ta Dac diem cua loai tien la tien giay, to ban, mau sac sac sd, mat td giay bac in b i n g tieng Tay vdi nhieu menh gia va gia tri cao vay thUdng ehi dUdc nhiing ngUdi dan d t h a n h thi tieu dung, ft xuat hien d thon que va nhiing ndi chi tieu dung nhUng loai tien Dong DUdng b i n g kim loai menh gia thap Menh gia 20 ddng trd len chi cd t i n g Idp q u a n lai, dien chu mdi cd cdn n h a n dan lao dgng neu nd ddi cdn hi mang hoa Hg cd the bi b i t va bi t h a m v i n ve ngudn gdc neu n h a chUc trach phat hien Tif p h a t xit N h a t xam lUdc Ddng Duong, N h a t yeu e l u P h a p p h a t h a n h tien mgt nhieu hdn, mgt mat de vd vet lUdng thyc mgt each triet de, m a t khac de cung ca'p cho q u a n dgi Nhat, vi the Ben eanh viec kiem soat nen kinh te Viet Nam thdng qua hoat dgng va sU dieu phdi tien te cua Ngan hang Ddng DUdng, thUc dan P h a p van eho dap tien xu Bao Dai de lam tien le va nham ehe day cho chfnh sach bao hg "doe lap kho'i lien hiep Phap" Day la loai tien xu duge diic b i n g ddng, cd Id vuong b giifa So vdi ddng Ddng DUdng, gia tri cua tien rat thap Khi Cach mang t h a n g Tam cdng, mac du Chinh phii VNDCCH khong chiem dugc Ngan hang Ddng DUdng nhUng Chfnh phu da dat cd che kiem soat ngan hang, vi vay, ngan hang phai xua't tien cho ta Khi cugc khang chien d Nam Bg dien (tU 23-9-1945), ngan hang Ddng DUdng khdng chiu xua't tien cho Chinh phu ta nUa, t h a m chf nhUng ngan phieu ciia ngan kho', ngan h a n g ciing khdng chiu tra (khoang tU t h a n g 11 nam 1945) Ngan hang cdn diing nhieu thu doan de gay khd k h a n cho ta ve tai chfnh Ngay 17-11-1945, Cao iiy F h a p d Sai Gdn Nghi dinh huy bd tat ca cac loai giay bac f^OO ddng phat h a n h tU N h a t iam dao chfnh Phap 93-1945 den 23-9-1945 la Phap trd lai Nam Bg (2) P h a p vien cd so'giay bac 24 Nhat phat hanh nen khong cong nhan Hang van ngUdi da dd x6 di ddi tien v l khong kip thi ma't tring Day la mgt hanh dgng v9 nd t r i n g trdn gay sii cam phln nhan dan ta Ciing vdi sU luu hanh cua tien Dong DUdng, sii tdn tai cua cac loai tien xu cua trieu dinh nha Nguyin, sii trd mat cua Ngan hang Dong DUdng, thi tU cudi thang 8, dlu thang nam 1945, dUdi danh nghia quan ddng minh vao giai giap quan dgi Nhat, quan Tudng kdo vao nUdc ta, theo chiing la sU tran ngap ddng Quan kim, Qud'c tg Day la hai loai tien da ma't gia d Trung Qud'c nhUng quan Tudng dp chiing ta phai sit dung thong qua nhiing ap lUc ve quan sU Ngay 13-10-1945, tUdng LU Han Tu lenh cua quan dgi Tudng d Viet Nam da cho dan thong cao k h i p ndi, lenh cho nhan dan va cac cd quan phai thu nhan tien quan kim, quoc te theo ty gia a'n dinh la: ddng quan kim bing 1,5 ddng ngan hang Ddng DUdng; ddng ngan hang Dong DUdng bing 13,3 ddng qud'c te; tra ddng quan kim bing 20 ddng qud'c te Chiing yeu elu mdi thang ta phai ddi cho chiing 3.000 trieu quan kim liy 4.500 trieu ddng Dong DUdng, tUc la ldn tren l l n tdng so' bac lUu hanh (3) Day la dieu ta khdng the dap ifng dUdc va nhu vay huge ta phai cho lUu hanh tien Quan kim, Quoc tg song song vdi tien cua ngan hang Dong DUdng Tren thiic te quan dgi Tudng da khdng tudc khf gidi quan dgi Nhat •vi d nhieu ndi, quan Nhat da dlu hang quan each mang tit trUdc, nhUng cd mgt thiic te la ddng quan kim va quoc tg da tudc doat cua cai cua nhan dan ta mgt each v6 ciing t r i n g trdn Tren pham vi vi tuyen 16 trd Bic, nan Quan kim, Quoc te dien nghiem trgng Cac cita hang Viet, Hoa, Phap, An deu tran ngap cac loai tien Ngan hang Dong DUdng ciing Rghien ciru Lich sir s6 4.2Q1Q khong tranh dUdc •viec phai thu nhan hai loai tien tren Ngudn tai chfnh can kiet, tien te rdi loan nhu elu chi tieu cua Nha nUdc dang dat ra't ldn, chfnh •vi vay vin dd xay dung nen tai chfnh ndi chung va phat hanh ddng tien cua nUdc Vigt Nam dgc lap ndi rieng dat ca'p bach Stf r a ddfi, d a c d i e m va siic song cua t i e n Viet N a m t r o n g n a m dau sau Cach m a n g t h ^ n g T a m Do chiing ta khong chiem dUdc Ngan hang Dong DUdng tdng khdi nghia nen liic Ngan hang Dong DUdng vin dieu pho'i thi trUdng tien te d nU6c ta Tien Dong DUdng •vi vay v i n la ddng tien chfnh luu thong tren thj trUdng TrUdc tinh hinh dd, Chfnh phu da dUa mgt giai phap la phai kiem soat ngan hang de phuc vu each mang NgUdi dUdc giao trgng trach ldn lao la ong Dang Dinh Hoe, nguyen Vu Vu Tai vu, Bg Ngi thUdng Ngay 28-8-1945 ta gifi ta'm s6c d i u tien tdi ngan hang de la'y tien chi tieu Ngay 3-9-1945, phien hgp dlu tien cua Chfnh phu, v i n de tai chfnh, tien tg mgt lln nUa lai dUdc dat ca'p thiet Den thiic dan Phap danh chiem Nam Bg, vigc riit tien qua tai khoan d ngan hang Dong DUdng cha'm dift Hdn bao gid het, ddng tien cua nUdc Vigt Nam dgc lap cln ga'p riit ddi phuc •vu cho sU nghiep khang chien - kien qud'c Ngay 27-10-1945, Hgi ddng Chfnh phu da hgp va quye't dinh •vigc in gia'y bac se dat ten la ddng bac Vigt Nam va'n de tien te tiep tuc dUdc Bac Ho va Trung Udng Dang k h i n g dinh Chi thi "Khdng chien kien qudc" (25-11-1945): "Lap qud'c gia ngdn hdng phdt hdnh giay bac dinh lgi cdc ngach thue, lap ngdn quy todn qud'c, cdc xd, cdc tinh" (4) NhUng de V^nhumgddng tien dau tien in dUdc gia'y bac ddi hdi nhieu yeu t d phifc tap hdn nhU m l u ve, gia'y, n h a in, cdn dap tien kim loai thi ddn gian hdn, •vi vay, Chfnh phii da phe duyet phUdng an •vUa dap tien kim loai •vita in giiy bac nhUng dap tien kim loai dUdc tien h a n h trUdc DUdc sii chi dao triic tiep cua Bg trUdng Tai chfnh P h a m Van Ddng, nhiing cuo'i n a m At Dau, nhiing ddng tien d l u tien cua nUdc Viet Nam Dan chu Cgng hoa da ddi tai h i m n h a Bat Giac (Vien Bao t a n g Lich sif Viet Nam nay) Nhiing ddng tien d l u tien x u i t xudng la ddng hao, hao, rdi ddng ddng b i n g nhom va ddng b i n g ddng Ddng hao cd dac diem: hinh anh m a t thit nha't la cai dinh vang, xung q u a n h phfa tren cd chii "Viet Nam Dan chu Cdng hda" Dudi chan dinh cd so' 1946 Mat sau ddng tien cd h i n h ngdi canh Trong nen cd chii hao k h e canh cua ngoi k h i c cai trien qua tram O canh ria xung q u a n h ddng tien cd khfa r a n g cUa Hinh 2: Ddng hao nam 1946 Ddng ddng cd mgt m a t in a n h nghieng Bac Hd, xung q u a n h cd chii "Viet Nam Ddn chu Cdng hda" Dudi h i n h Bac k h i c them chii "H.Nggc" ra't nhd Day la ten t i t cua a n h Hoang NhU Ngge, ngUdi dieu khien may dap tien da cd cong lao to ldn sU ddi cua nhiing ddng tien d l u tien a'y De ghi n h a n cong sife cua anh, c i p 25 Hinh 3: Dong dong nim 1946 tren cho phdp ghi vao mat ddng tien Mat sau la hinh bdng liia va vien r a n g cUa Ngay 1-12-1945, Sd Ngan k h d cho lUu h a n h ddng hao mdi b i n g nhdm, sau dd la dong hao cung b i n g nhom, rdi cac loai tien ddng b i n g ddng va ddng b i n g nhom Nhflng ddng tien lap tifc da dugc sU hudng Ung nhiet tinh cua q u I n chiing, trUdc het dd la tien cua mgt nUdc dgc lap, mat khac no ciing giai quyet dUdc n a n k h a n hiem tien le tieu dung cua q u I n chiing n h a n dan liic b i y gid De loai d i n anh* hudng cua giiy bac Ddng DUdng va k h i n g dinh nen tai chfnh dgc lap cua nUdc Viet Nam Dan chu Cgng hda, trai qua mgt qua trinh d i u t r a n h quyet liet dieu kien dd'i phd vdi thiic dan P h a p va ddng Quan kim, Quoc te cua Trung Qud'c, k h i c phuc nhiing khd k h a n ve cd sd vat c h i t , chiing ta da chfnh thUc p h a t h a n h td gia'y bac Viet Nam vao 31-11946 (5) Tien Viet N a m dugc p h a t h a n h cd nhieu mgnh gia: ddng, ddng, 10 ddng, 20 ddng, 50 ddng, 100 ddng (6), 200 ddng Cac loai gia'y bac cd ky ten Bg trUdng Tai chfnh P h a m v a n Ddng hoac Le Van Hien va Giam do'c Ngan kho' Trung Udng, dd ngoai ten ggi la giiy bac Cu Hd, dan gian cdn ggi la 'Tsac tai chfnh" Gia'y bac Vigt Nam mgt m a t cd chii Viet Nam Ddn chu Cdng hda (chii Qudc ngii va chii Han), cd 26 hinh Chii tich Hd Chf Minh Mgt mat cd hinh Nong - Cong - Binh Cac loai gia'y bac deu cd ghi chii so A Rap, chii Quoc ngii, chii Han, Lao, Campuchia chi mgnh gia Nhiing ddng tien nay, chit hgu chUa dUdc tot, ky thuat in i n cdn tho sd nhUng nd cd sUc nang cua hdn dan tgc Viet Nam Dien hinh cd the thly hinh anh td giiy bac 100 ddng (7) Hinh 4: Td b^c 100 dong co hiuh trau xanh 1946-1947 Theo Sic lenh sd 18-b, 31 thang nam 1946, thi gia'y bac Viet Nam b i t dlu dUdc lUu hanh d Nam Trung Bg tU •vi tuyen 16 trd vao Den Sic lenh sd 154 ngiy 31-81946, thi dugc luu hanh ca d Bic Trung Bg (8) Viec lUu hanh gia'y bac phai than trgng nhu vay la bdi vi quan he ngoai giao giiia Viet Nam va Tudng ciing nhU Phap liic ba'y gid dang d vao tinh the khd khan Hdn the niia, ndi day khong cd sU kiem soat cua cac liic lUdng nUdc ngoai Gia'y bac Cu Hd ddi dUdc nhan dan khu ddn nhan nhigt tinh TU gia'y bac Cu Hd, chiing ta ddi tien Dong DUdng tren d^a ban khu 5, sau dd chuyen Bic chi tieu Ro rang Viet Nam •vifa giai quye't dUdc mgt p h l n khd khan ve tai chi'nh vifa iam cho mo'i quan he vdi Phap bdt cang thing Mac du Hiep dinh Sd bg 6-3-1946 giiia Viet Nam va Phap ky ket quy dinh tien Rghien curu Lich sJr s6 4.2010 Ddng DUdng liic v i n la ddng tien chinh thifc dugc lUu hanh ca nUdc, nhUng vdi y thifc cua ngUdi dan cua mgt nUdc doc lap, nhiing ddng bac Cu Hd tif Nam Trung bg da nhanh ehdng sit dung tdi khu Tit giiia nam 1946 thi g i n nhU mgi ndi deu co gia'y bac Cu Hd Nhiing •viing mien niii xa xoi, heo lanh nhU Tay Bic, nhiing ndi sit dung ddng Quan kim, Qudc te trUdc day nhu Cao Bing, Lao Cai, Lang Sdn, Yen Bai ciing da nhanh ehdng cd mat ddng tien Cu Hd Su ddi cua nd da cifu van dUdc tinh hinh tai chfnh nguy ngap liic biy gid (J Nam Bg, ta chUa chu trUdng phat hanh nhUng quIn chiing nhan dan het site tfn nhiem tien Viet Nam, nen da tii dgng dUa ve tieu d cac viing can cif giai phdng Tuy nhien, Tam Udc 14-9-1946 mgt lln nUa da iam can trd sU phat hanh giiy bac cua Viet Nam Den thang 10-1946, ngan khd da gin nhU rong (chi cd ven ven trigu ddng Dong DUdng), liic quan hg giiia Viet Nam va Phap het site cang thang, nguy cd cua mgt cugc chien tranh la khong the tranh khdi Vi vay, cudi thang 11-1946, Qudc hgi hgp va tuyen bd cong khai quyet dinh phat hanh ddng bac Vigt Nam tren toan quoc Sau Toan qudc khang chien, •vifc lien lac giiia cac dia phUdng ca nUdc gap nhieu khd khan, vi vay Dang va Chinh phu da cd nhiing giai phap linh hoat ve vin de tien te de dam bao cho sU thong thUdng hang hda, phuc vu cho ddi sdng cua nhan dan va sii nghiep khang chien chong thdc dan Phap Dang chii y 11 d nUdc ta da hinh cac khu •viic tien te rieng nhU: O vung tu Bic Bg va Bic Trung Eg chu yeu la Viet Bic, ddng bing Bic Bo, Thanh Hoa, Nghg An, Ha Tinh va Quang Binh lUu hanh gia'y bac t i i chfnh Trung Udng phat hanh V& nhimg d6ng tien dau tien Tai cac tinh Lien khu 5, chu yeu la tinh tii do: Quang Nam, Quang Ngai, Binh Dinh, Phii Yen liic d i u lUu hanh tien tai chfnh Trung Udng phat hanh Khi chien tranh lan rgng, giiy bac Cu Hd chuyen vao khd khan, nen Trung Udng cho ph6p Uy ban Khang chien Hanh chfnh Nam Trung Bg in cac loai tfn phieu dUa vao lUu hanh va nd cd gia tri nhU gia'y bac Cu Hd NhU vay d Lien khu 5, gia'y bac tai chfnh va tfn phieii ciing lUu hanh song song Cho den nam 1952, Chfnh phu cho thu hdi bac tai chfnh thay bing gia'y bac ngan hang, chi de tfn phieu lUu hanh (9) O Nam Bg, tinh hinh chien sii lan nhanh nen mgt so' viing can cif khang chien tu nam 1945 den dlu nam 1947 lUu hanh bac tai chfnh dUa tU mien Nam Trung Bg vao, sau dd tinh hinh chien sU cang phUc tap, vigc san xuit gia'y bac ciing gap nhieu khd khan nen giiy bac tai chfnh Trung Udng khong dap Ung du nhu elu tieu diing, vi vay d Nam Bg chii yeu la dimg bi§n phap dong diu cua Uy ban Khang chien Hanh chfnh Nam Bg len cac td bac Dong DUdng de tieu diing Den cuo'i nam 1947, Trung Udng cho ph6p Nam Bg dUdc phat hanh giiy bac rieng va luu hanh chii yeu d mien Tay Nam Bg Nhflng td gia'y bac loai ddng, ddng, 20 ddng, rdi 50 ddng, 100 ddng in hinh anh Cu Hd r i t dep, cd chfl ky cua ong Pham Van Bach, Chu tich Uy ban Khang chien Hanh chfnh Nam Bg va ong Nguyen Thanh Vinh, Giam do'c Sd Tai chfnh Nam Bg (dUdc uy quyen cua "Chfnh phu Viet Nam Dan chu Cgng hoa") da ddi vdng vay cua thiic dan Phap Ben canh dd Nam Bg cdn cd cac phieu tiep te, phieu ddi chae, tfn phieu cac loai ddng, ddng, 10 ddng Cac loai tien te Uy ban Khang chien Hanh chfnh cac tinh nhU My Tho, Ben Tre, Vinh Long, Cln Thd, Sde Trang, Thii Bien (Bien Hoa 27 va Thii Diu Mgt), Bac Lieu, Rach Gia tii in, tu sang tac miu ve nen chi dUdc phdp lUu hanh tinh (10) Nhin chung tien Viet Nam tif ddi da dUdc nhan dan het site tfn nhiem, pham •vi lUu hanh md rgng va la mgt Idi khf quan trgng da'u tranh vdi ke thii Tinh chat, y nghia cua nhiJng dong tien dau tien cua niidc Viet Nam Dan chu Cong hoa sau Cach mang thang Tam TrUdc nam 1875, tinh hinh tien te cua nU6c ta kha phUc tap Tif nam 1875 - 1945, vdi vai trd la ngan hang dgc quyen phat hanh, Ngan hang Dong DUdng da chi pho'i, liing doan tinh hinh tai chfnh, tien te Viet Nam Cach mang thang Tam cdng, bgn be khd khan thif thach, dUdc sU lanh dao, chi dao cua Bac Hd, Trung Udng Dang va Chfnh phu, Bg Tai chfnh da xiic tien cong tac in tien gdp phln xay diing nen tai chfnh cua nUdc Viet Nam dan chu cgng hoa Ngay tU ddi, nhflng ddng tien dlu tien a'y da the hien sUc manh to ldn cua nd ma trUdc het dd la sflc manh cua tinh t h i n dgc lap, tii chu tren phUdng dien tai chfnh, tien te Giiy bac Viet Nam ddi bdi canh da'u tranh quyet liet chd'ng lai sU lung doan va pha hoai cua thUc dan Phap, quan Tudng Gidi Thach va bgn tay sai cua chiing, nen nd cdn la mgt thU vii de da'u tranh chd'ng thii giac ngoai, bao ve nen dgc lap dan tgc DUdc sii tfn nhiem tuyet dd'i cua nhan dan, giiy bac viet Nam da nhanh ehdng chiem linh thi trUdng d cac •vimg tU va cd anh hudng manh me ca vung tam bi chiem NgUgc lai, ddi vdi ddng bac Dong DUdng, ta da tranh thu ddi va dUa vao vung tam hi chiem de mua hang va ciing vdi sy md rgng tran dia ciia tien Viet Nam, tien Ddng Dydng da hi ddn ve cac phd tam bi chiem ddng 2S Ciing vdi sflc manh cua tinh t h i n dan tgc, tien Viet Nam cdn the hien sflc manh cua che mdi - che dan chu nhan dan Sau Cach mang thang Tam cong, •vigc kien thiet, xay diing che mdi dugc dat bUc thiet tren cac phUdng dien dd cd phUdng dien tai chfnh, tien te Su ddi ciia tien Viet Nam chfnh la gdp phin quan trgng vao viec xay diing nen mdng cua che Dan chu Cgng hoa Cho den toan qud'c khang chien bung nd (ngay 19-12-1946), nhflng td giiy bac Viet Nam da gdp p h i n iam cho hang hoa dUdc lUu thong de dang, dap flng dugc nhu ciu trao ddi cua thi trUdng, thuc dly tang gia san xua't, phuc vu ddi sd'ng va sinh hoat cua quin chung nhan dan, dam bao nhu ciu vat cha't cho khang chien Nhu vay, cd the tha'y, tfl ddi, nhflng ddng tien dlu tien ciia nUdc Vigt Nam Dan chu Cgng hoa da the hien tfnh chit dan tgc, dan chu sau sic Su ddi va sflc sd'ng cua tien Viet Nam cd y nghia to ldn tren cac phUdng dien kinh te, chfnh tri cung nhU qua trinh diu tranh chd'ng thu giac ngoai, bao vg nen dgc lap dan tgc ndi chung va bao vg tfnh dgc lap tii chu ve tai chfnh, tien te cua nUdc Viet Nam Dan chu Cgng hda nam dlu sau Cach mang thang Tam Ve kinh te, tien Viet Nam ddi da dap flng dugc nhu ciu trao ddi cua thi trUdng v l phuc vu ddi so'ng, sinh hoat cua nhan dan, nhu ciu cip bach cho chi tieu cua qudc gia Ngay tfl nhflng dlu tien, tien dugc phat hanh tfl mien Nam Trung bg, chfnh quyen da giai quye't dUdc nhflng khd khan ldn ve tai chfnh, ddng thdi giup Chfnh phu ddi dUdc mgt lUdng tien Dong Dudng kha ldn chuyen Bic vao Nam chi tieu, ddng thdi hinh mgt so' ngoai te dii trfl de sau mua sim nhflng mat hang cln thiet d •vung Phap chiem ddng, Rghien curu Ljeh si!ir s6 4.2Q10 phuc vu cho khang chien Khi khang chi^n toan quoc bung nd, vdi nhieu nd Iflc, Bg Tai chi'nh da ca'p cho Bg Qudc phdng tren 300 trigu ddng (11), dd la mgt so' tien het sflc quan trgng budi d l u cua cugc khang chien toan quoc Nhflng ddng tien d l u tien cua nUdc Viet Nam ddi khong chi cd y nghia tren phUdng dign kinh te ma cdn the hign y nghia chfnh tri sau sic Tien Vi§t Nam lUu thong diia tren cd sd cua nen kinh te hang hda nhd, chu yeu la hang hda nong nghiep va thu cong nghigp san xuit Trong nam d l u tien sau each mang, hang h6a chUa dUdc ddi dao, nhUng nhan dan vin tfn nhiem tien Viet Nam va dflng iam phUdng tien trao ddi, lUu thong hang hda Su tfn nhiem dd la yeu to' chfnh tri c6 anh hudng to ldn den sU lUu thong tien te nha't la tien Viet Nam lai chUa cd sU bao dam ve vat chat ve phfa Nha nUdc tien Dong Dudng thi dUdc dam bao sflc mua khu •vflc ddng Franc Ngay tfl nhflng dlu khang chien, gin nhfl toan dan ta tieu tien Cu Hd Ty gia quy dinh so vdi ddng Dong Dfldng la 1-1, nhUng thiic te, tfl khang chien bung nd, nhan dan ddi ddng bac Cu Hd la'y 1,2; 1,4 hoac 1,5 ddng Dong DUdng (12) Dieu dd mgt lln nfla cho tha'y, nhflng ddng tidn d l u tien cua nUdc Viet Nam dgc lap cd sflc lay dgng sau sic tdi long yeu nfldc, y thflc dgc lap dan tgc cua nhan dan ta va nd khong nhflng la cong cu ve kinh te tai chfnh ma cdn la vii khf tinh t h i n dac biet quan trgng cugc khang chien chd'ng thiic dan Phap Neu tren mat tran quan sfl, ta dung vu khf cua dich de danh dich thi tren phUdng dien tai chfnh, tien tg ta cung dflng tidn dich de danh dich va cung co gia tri tien ta Chi vdng hdn mgt nam sau Cach mang thang Tam cong cho den trUdc IQiang chien toan qudc bflng no, vd nhimg d6ng tien dau tien nUdc t a da co mgt ddng tien rieng, dUdc p h a t h a n h toan qud'c, tfl B i c den Nam, dUdc n h a n d a n tin dung Sii kien da giang mgt ddn quye't ligt vao ke hoach cua Vign P h a t h a n h Lien bang Dong DUdng mud'n cho r a ddi mgt ddng tien Lien bang n i m vdng kiem soat cua ddng Franc Phap Den toan quoc bung nd, pham vi lUu h a n h tien Viet N a m va tien Dong DUdng cd sfl t h a y ddi Tien Viet Nam h l u n h u cd m a t d k h i p mgi ndi, cdn tien Dong DUdng, tflng bUdc chuyen vao •vung P h a p tam chiem Thiic te cho tha'y, tien Viet Nam dugc phat h a n h hoan toan diia vao long yeu nUdc cua q u I n chung n h a n dan ma chUa cd sfl dam bao vat c h i t ve phia Nha nUde tien Ddng DUdng thi dUdc dam bao sflc m u a k h u viic ddng Franc, vi the day v i n la mgt nhUdc diem ma dich cd the lgi dung de iam suy yeu va h a t h i p gia tri tien Viet Nam M a t khac, ky t h u a t in i n chUa cao, lai thieu kinh nghiem phat h a n h va q u a n ly tien te nen dich da tim nhflng sd hd de p h a hoai tien Viet Nam nhfl in va t u n g thi trUdng bac gia, khung bo' ngUdi tieu tien Viet Nam, rai truyen ddn ndi x i u ddng tien Viet Nam va lung sue d a n h p h a ac liet cd sd in tien cua Viet Nam (13) Tien Viet N a m ddi sau Cach mang t h a n g T a m t h a n h cong, nfldc ta da hoan toan dgc lap nhUng thyc te ke thfl bao vay bo'n phfa, d ngoai B i c la quan Tydng vdi sU t r a n ngap tien Quan kim CHU 29 Qud'c te, cdn d mien Nam, tfl 23-91945 P h a p da d a n h chiem Sai Gdn va md rgng ngoai •vi, vi the pham •vi lUu thong va tinh hinh lUu thong tien Vigt Nam cdn phu thugc vao cugc da'u t r a n h ca tren mat t r a n quan sU va chinh tri doi vdi ke thfl Nhin chung tinh hinh lUu thdng tien ta nam d i u sau each mang chUa d i n den sU bien dgng ldn ve gia ca, •vi lugng bac phat h a n h n a m d i u tien chUa nhieu va pham vi lUu h a n h tien ta kha rgng ldn Sau k h a n g chien toan qud'c, tinh hinh chien sii lan rgng, nhieu vung tU cua ta tam hi chiem ddng, cgng them tinh hinh san x u i t khd khan, n h u c i u chi tieu ldn, bac s i n x u i t vUgt qua sflc s i n x u i t cua nen kinh te h a n g hoa nhd bd, manh mun nen tinh hinh gia ca mdi dien bien kha cang t h i n g nha't la nhflng nam 1949-1950 Mac dfl v i n cdn nhflng nhugc diem ma dich cd the Idi dung song sU ddi, sflc so'ng cua nhflng ddng tien d l u tien cua nfldc Vigt Nam Dan chu Cgng hda nam d i u sau Cach m a n g t h a n g Tam la mgt t h i n g lgi ldn Mgt mat nd da da'u t r a n h quye't liet chd'ng t h u giac ngoai de gdp p h i n bao ve dgc lap chu quyen qud'c gia, mat khac nd dat nhflng •vien gach d l u tien •vige xay dflng nen tai chfnh cua nfldc Viet Nam mdi Nhd sUc m a n h td ldn dd, khang chien toan qud'c bflng nd, va nhflng nam d l u cua cugc k h a n g chien, chung ta khong nhflng c i m cfl vflng vang vdi dich ve quan sfl ma cdn c i m cU vflng vang ca ve mat tai chfnh, tien te THICH (1) Bo T ^ chinh Tinh hinh tdi chinh tii ngdy (2) Ngdy 17-11-1945 cao uy Phdp d Sdi Gdn la chinh phd Viet Nam ten cam quyen Trung tam Lifu Ddcgidnglia tuyen bo' vd gid tri tdt cd cdc giay bac trQ Quoc gia III, Ho sd 2928, tr 1- Tham khao 500 dong in tai nhd in Vien Ddng tii ngdy 9-3-1945 thgm Nguyen Anh Huy Lich sd tien te Viet Nam Sd (tdc Id ngdy Nhat ddo chinh Phdp) den ngdy 23-9- truy v^ lU(?c khao Nxb Vftn h6a Ski Gon, 2010 1945 Gd ngdy thUc ddn Phdp quay trd lgi xdm lugc Rghien curu Ljeh sir s6 4.2010 30 Nam Bp, lay cd Id nhiing giay bgc ndy in thiii ky phdt xit Nhdt thdng tri, Phdp khdng chiu trach nhiem sggp.org.vn) trdu rdt tii nhien vd sdng dpn^ (Theo Cdn giay bgc 500 dong phdt hdnh triidc 9-3-1945 thi (8) Tgp Sac lenh cua Chd tich phu ve vi^c liiu chung bdt phdi dem doi vdng ngdy (tii 19 den hdnh gidy bgc vd thdnh Igp Ngdn hdng Qudc gia 25 thdng 11 ndm 1945) vdi 70% gid trivdldy cd rdng day Id nhiing bien phdp de "tay ue' nen tdi chinh Viet Nam ndm 1946-1951 Trung tam LUu trfl Quoc gia III, phong Bg Tai chinh, ho sd 80, tr Ddng Duong ThUc chdt Id hdnh dpng ciidp khdng (9) S i c l$nh so 231/SL, n g i y 18-7-1947, Viet cdng siic cda dong bdo ta dong thdi ldm rdi loan nin Nam ddn qudc cdng bdo, n&m 1947, ad 9, Trung tdi chinh, tien te mdi hinh thdnh cda ta Chung cdn nd tam LUu trQ Quoc gia III, tr sung vdo dodn ngiidi bieu tinh trUdc ngdn hdng Ddng (10) S i c l?nh so 102/SL, n g i y 1-11-1947, Viet Duong doi ddi bgc (ngdy 26-11-1946) ldm cho mot sd Nam ddn qud'c cdng bdo, n i m 1947, so 12, Trung dong bdo ta vd Hoa kieu bi chet vd bi thiiOng (Vi^n tam Liiu trQ Quoc gia III, tr Kinh te Vi^t Nam Kinh te Viet Nam td Cdch mang (11), (12) Le v a n Hig'n Nhdt ky cda mot Bp Thdng Tdm den khdng chien thdng lgi (1945-1954) trudng T&p Nxb D i Nlng, 2004, tr 619, 621 Nxb Khoa hoc xa hoi, H^ Noi, 1966, tr 57 (Tai ban l^n thQ nhft't) (3) Vi§n khoa hoc TM chinh Lich sd tdi chinh Viet Nam, Tap I (Thong tin chuyen de), H^ Noi, 1995, tr 6a (4) Vdn kien Ddng todn tap, Tkp (1945-1947), (13) Day Ii noi dung mot nhOng rai truyen ddn n6i xi'u giiy bac Ho Chi Minh cila thyc dan Phap: "Bon Viet Minh quye't ldm cho anh em khuynh gia bgi sdn, hp dd cho phdt hdnh gidy bgc Hd Chi Nxb Chinh trj Quoc gia, Ha Noi, 2000, tr 28 (5) Viet Nam ddn qud'c cdng bdo, n&m 1946, so 23, Trung tam LUu trii Quoc gia III, tr 492 Minh Gidy ndy khdng cd mot gid tri ndo nhd anh em dd biet (6) S&c l?nh so 48/SL ng^y 1-5-1947 Viet Nam Bpn Viet Minh bdt anh em phdi doi gidy bgc co ddn qud'c cdng bdo nSm 1947, so 7, Trung tam Lifu gid tri lay gidy bgc Ho Chi Minh Hp ldm theco y de trQ Quoc gia III, tr 12 thu tien that cda anh em rdi trdn di ngogi qudc vd (7) "Co ngUdi dUpc phdn cdng ve td 100 ddng: cdn phdn anh em d lgi thi se khuynh gia bgi sdn kien true sU LUctng Vdn Tudt vd dng Ddo Vdn Chinh phd Phdp khdng cdng nhgn gidy bgc Ho Trung cdn bp Sd dia chuyen ve diem trang tri Chi Minh vd cdc ngUdi ngogi bang cUng khdng vd ke chd, hpa si Nguyen thiia nhdn Huyen ve hinh gida Hinh mat trUdc Id trdu cdy Mat sau Id hinh Anh em hay nen tU choi, diing tieu gidy bgc dy, ngiidi ndng ddn vac cudc vd ngUdi thg ni cam cdi anh em nen gid gidy bgc cd Anh em diing bdn thoc bay tugng triing ndng nghiep vd xdy diing Ba mdu ggo mua thit cd, neu cdn anh em cd ddi thdng thoc xanh, vdng, ndu Id chd dgo Tdm diem cda dong ggo lay thit cd md diing, chd giU gidy bgc Ho Chi bgc chinh Id trdu Minh ldm gi Ld hpa si phong cdnh, ve trdu la viec qud Khi ngUdi Phdp dudi hit qudn Viet Minh dang quen thuoc thdm chi rdt dOn gidn ddi vdi Nguyen chgy trdn nhU vit thi anh em hay mang gidy bgc Huyen Tuy vay d tdc pham ndy dng vdn mud'n no that mua bdn that cd thdn, that thodt vd sdng dpng Ong Huyen quyet dinh bo xUdng chay cdnh dong Idng Lang (nay Id qudn Cdu Giay, Hd Not) de quan sdt mot trdu that dang gdm co Khi td giay bac diiOc liiu hdnh, co le no cdng truyin tdi dUOc cdi tdm ngiidi ve nen ngUdi ddn luc dy Neu anh em khdng chiu diia gidy bgc thgt cho Viet Minh thi Viet Minh ehdng co tiin ddu trdn di ngogi qudc Chung se bi tieu di^t het Bay gid anh em se dugc sung sUdng yen on" (Bg T i i chinh Tap cdng vdn, bdo cdo cda cdng an khu 2, khu 11 vi viec phdt hdnh gidy bgc gid gpi Id ddng bgc trdu xanh Neu lay kinh lup soi ky Viet Nam liiu hdnh ndm 1947, ho sd 28, Trung thi nhiing cdi xody Idng trdu hien len d dau vd minh tam LUu trQ Quoc gia III, tr 16 ... phieu lUu hanh (9) O Nam Bg, tinh hinh chien sii lan nhanh nen mgt so' viing can cif khang chien tu nam 1945 den dlu nam 1947 lUu hanh bac tai chfnh dUa tU mien Nam Trung Bg vao, sau dd tinh hinh... nhiJng dong tien dau tien cua niidc Viet Nam Dan chu Cong hoa sau Cach mang thang Tam TrUdc nam 1875, tinh hinh tien te cua nU6c ta kha phUc tap Tif nam 1875 - 1945, vdi vai trd la ngan hang dgc quyen... diing, vi vay d Nam Bg chii yeu la dimg bi§n phap dong diu cua Uy ban Khang chien Hanh chfnh Nam Bg len cac td bac Dong DUdng de tieu diing Den cuo'i nam 1947, Trung Udng cho ph6p Nam Bg dUdc phat