Dieu dd mgt l l n 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 k[r]
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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'
Cach mang thang Tam 1945 thanh
cong, tu mgt nUdc thugc dia niia
phong kien nUdc Viet Nam dan chu Cgng
hoa ra ddi, chfnh quyen da ve tay nhan
dan NhUng tren phUdng dign tai chfnh, tien
te thi nU6c ta chUa cd ngay mgt ddng tien
dgc lap Vi vay, ciing vdi viec khic phuc
nhiing khd khan nghiem trgng ve kinh te,
van hoa, •vifa d i u tranh chd'ng thu trong 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 ra ddi
Nghien citu ve sU ra ddi, dac diem va siic
sdiig cua nhUng ddng tien d l u tien a'y •vi
the kheng chi n h i m 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 do dan chu nhan dan trong nam d l u
sau Cach mang thang Tam va trong Khang
chien toan qud'c chd'ng Phap 1946-1954
1 Tinh hinh tai chinh, tien te cl
nvtdc ta sau khi Cach mang thang Tam
1945 thanh cong
Khi Cach mang thang Tam thanh cong, Ngan sach Dong DUdng liic dd da hut 185 trieu ddng, trong ngan khd Trung Udng liic ba'y gid chi cdn 1.250.000 ddng vdi 580.000 ddng b i n g hao rach nat va so nd len tdi hdn
564 trieu ddng chia ra cac khoan sau:
1 Nd cac ngan phieu phat hanh ma chUa cd tien tra: 75.553.612 ddng
2 Nd quoc dan ve sd tien hao do ngan khd phat hanh: 63.892.000 ddng
3 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)
4 Nd ngan hang Dong DUdng: 300.773.210 ddng
Tdng cgng: 564.365.522 (±) Tif nhiing con so' tren ta co the thiy, trong thdi ky thiic dan Phap va phat xft Nhat tho'ng tri, mac du da tim mgi each dc bdc lot nhan dan ta b i n g 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
do len d l u nhan dan ta mgt khoan nd khdng id Tai chfnh qud'c gia lam vao tinh trang can kiet
Ths Hoc vien Tai ehinh
Trang 2Ve nhirng ddng tien dau tien 23
Ben c a n h sii khd k h a n nghiem trgng ve
tai chfnh, Chfnh p h u Viet Nam D a n chu
Cdng hda (VNDCCH) edn gap p h a i sU rdi
loan ve tien te
Hinh 1: Td bac 100 ddng Dong Diidng (1925
-1939)
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 p h a t h a n h
tien Ddng DUdng Day la loai tien chfnh
thdc lUu h a n h t r e n thi trUdng nUde ta Dac
diem cua loai tien nay la tien giay, to ban,
mau sac sac sd, m a t td giay bac in b i n g
tieng Tay vdi n h i e u m e n h gia va gia tri cao
do vay thUdng ehi dUdc nhiing ngUdi dan d
t h a n h thi tieu dung, ft khi x u a t hien d thon
que va nhiing ndi n a y chi tieu dung nhUng
loai tien Dong DUdng b i n g kim loai menh
gia t h a p M e n h 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 khi cdn hi m a n g
hoa Hg cd t h e bi b i t va bi t h a m v i n ve
ngudn gdc n e u n h a chUc trach p h a t hien
Tif khi 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
ngay mgt n h i e u hdn, mgt m a t de vd vet
lUdng t h y c mgt each triet de, m a t khac de
cung ca'p cho q u a n dgi N h a t , vi the trong
nhUng n a m trUdc Cach m a n g t h a n g Tam, b
nydc ta dien ra mgt t r a n "lut tien" Ddi sd'ng n h a n d a n ta cang them dieu ddng
Bang 1: Sd lifdng tien do Ngan hang Dong
Dvtdng phat hanh
Nam phat h a n h
1939
1940
1941
1942
1943 T6i ngay 30-11-1944 T6i thang 9-1945 T6ingay 1-10-1945
Sd litgng tien dong
216,3 trieu 284,4 trieu
346, 7 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 Ben eanh viec kiem soat nen kinh te Viet Nam thdng qua hoat dgng va sU dieu phdi tien te cua Ngan h a n g Ddng DUdng, thUc dan P h a p van eho dap tien xu Bao Dai de lam tien le va n h a m ehe day cho chfnh sach bao hg "doe lap trong 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 nay r a t thap Khi Cach m a n g t h a n g Tam t h a n h cdng, mac du Chinh phii VNDCCH khong chiem dugc Ngan h a n g Ddng DUdng nhUng Chfnh phu da dat cd che kiem soat ngan hang, vi vay, ngan h a n g phai xua't tien cho ta Khi cugc k h a n g chien d Nam Bg dien ra (tU ngay 23-9-1945), ngan h a n g Ddng DUdng khdng chiu xua't tien cho Chinh phu ta nUa, t h a m chf nhUng n g a n phieu ciia n g a n kho', ngan h a n g ciing khdng chiu t r a (khoang tU t h a n g 11 n a m 1945) Ngan
h a n g cdn diing nhieu t h u 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 ra Nghi dinh huy
bd t a t ca cac loai giay bac f^OO ddng p h a t
h a n h tU ngay N h a t iam dao chfnh P h a p 9-3-1945 den ngay 23-9-1945 la ngay P h a p trd lai Nam Bg (2) P h a p vien cd so'giay bac
Trang 324 Rghien ciru Lich sir s6 4.2Q1Q
nay do Nhat phat hanh nen khong cong
nhan Hang van ngUdi da dd x6 di ddi tien
v l ai khong kip thi ma't tring Day la mgt
hanh dgng v9 nd t r i n g trdn gay sii cam
p h l n trong 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 9 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 13101945, tUdng LU Han
-Tu lenh cua quan dgi -Tudng d Viet Nam da
cho dan thong cao k h i p ndi, ra lenh cho
nhan dan va cac cd quan phai thu nhan
tien quan kim, quoc te theo ty gia a'n dinh
la: 1 ddng quan kim bing 1,5 ddng ngan
hang Ddng DUdng; 1 ddng ngan hang Dong
DUdng b i n g 13,3 ddng qud'c te; tra 1 ddng
quan kim b i n g 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 2 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
d l u 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 ra Bic, nan Quan kim, Quoc
te dien ra nghiem trgng Cac cita hang
Viet, Hoa, Phap, An deu tran ngap cac
loai tien nay Ngan hang Dong DUdng ciing
khong tranh dUdc •viec phai thu nhan hai loai tien tren
Ngudn tai chfnh can kiet, tien te rdi loan trong khi nhu e l u chi tieu cua Nha nUdc dang dat ra ra't ldn, chfnh •vi vay v i n dd xay dung nen tai chfnh ndi chung va phat hanh ddng tien cua nUdc Vigt Nam dgc lap ndi rieng dat ra ca'p bach
2 Stf r a ddfi, d a c d i e m va siic song
c u a t i e n Viet N a m t r o n g n a m d a u sau Cach m a n g t h ^ n g T a m
Do chiing ta khong chiem dUdc Ngan hang Dong DUdng trong tdng khdi nghia nen liic nay 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 ra mgt giai phap la phai kiem soat ngan hang de phuc vu each mang NgUdi dUdc giao trgng trach ldn lao nay la ong Dang Dinh Hoe, nguyen Vu pho
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, trong phien hgp dlu tien cua Chfnh phu, v i n de tai chfnh, tien tg mgt l l n nUa lai dUdc dat ra ca'p thiet Den khi 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 ra 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 trong 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
Trang 4V^nhumgddng tien dau tien 25
in dUdc gia'y bac ddi hdi n h i e u yeu t d phifc
tap hdn nhU m l u ve, gia'y, n h a in, cdn dap
tien kim loai t h i ddn gian hdn, •vi vay,
Chfnh phii da phe duyet phUdng a n •vUa
dap tien kim loai •vita in g i i y 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 V a n Ddng, ngay nhiing
ngay cuo'i n a m At Dau, nhiing ddng tien
d l u tien cua nUdc Viet N a m Dan chu Cgng
hoa da r a ddi ngay tai h i m n h a Bat Giac
(Vien Bao t a n g Lich sif Viet N a m ngay
nay) Nhiing ddng tien d l u tien x u i t xudng
la ddng 2 hao, 5 hao, rdi ddng 1 ddng b i n g
nhom va 2 ddng b i n g ddng
Ddng 5 hao cd dac diem: h i n h a n h m a t
thit nha't la cai d i n h vang, x u n g q u a n h phfa
tren cd 6 chii "Viet Nam Dan chu Cdng
hda" Dudi c h a n d i n h cd so' 1946 M a t sau
ddng tien cd h i n h ngdi sao 5 canh Trong
nen sao cd chii 5 hao 5 k h e canh cua ngoi
sao k h i c 5 cai t r i e n qua t r a m O canh ria
xung q u a n h ddng tien cd khfa r a n g cUa
Hinh 2: Ddng 5 hao nam 1946
Hinh 3: Dong 1 dong n i m 1946
Ddng 1 ddng cd mgt m a t in a n h nghieng
Bac Hd, x u n g q u a n h cd 6 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 H o a n g NhU Ngge, ngUdi dieu
khien m a y dap tien da cd cong lao to ldn
trong sU r a ddi cua nhiing ddng tien d l u
tien a'y De ghi n h a n cong sife cua a n h , c i p
t r e n cho phdp ghi vao m a t ddng tien M a t sau la h i n h 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 2 hao mdi b i n g nhdm, sau dd la dong 5 hao cung b i n g nhom, rdi cac loai tien 2 ddng b i n g ddng va 1 ddng b i n g nhom Nhflng ddng tien nay ngay lap tifc
da dugc sU h u d n g Ung nhiet tinh cua q u I n chiing, trUdc het dd la tien cua mgt nUdc dgc lap, m a t k h a c no ciing giai quyet dUdc
n a n k h a n hiem tien le trong tieu dung cua
q u I n chiing n h a n d a n liic b i y gid
De loai d i n anh* hudng cua g i i y bac Ddng DUdng va k h i n g dinh nen tai chfnh dgc lap cua nUdc Viet Nam Dan chu Cgng hda, t r a i qua mgt qua trinh d i u t r a n h quyet liet trong dieu kien dd'i phd vdi thiic dan P h a p va ddng Quan kim, Quoc te cua
T r u n g 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 ngay
31-1-1946 (5)
Tien Viet N a m dugc p h a t h a n h cd nhieu mgnh gia: 1 ddng, 5 ddng, 10 ddng, 20 ddng,
50 ddng, 100 ddng (6), 200 ddng Cac loai gia'y bac nay cd ky t e n Bg trUdng Tai chfnh
P h a m v a n Ddng hoac Le Van Hien va Giam do'c Ngan kho' T r u n g Udng, do dd ngoai ten ggi la g i i y 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
Trang 526 Rghien curu Lich sJr s6 4.2010
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, tuy 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 con trau
xanh 1946-1947
Theo Sic lenh sd 18-b, ngay 31 thang 1
nam 1946, thi gia'y bac Viet Nam b i t d l u
dUdc lUu hanh d Nam Trung Bg tU •vi tuyen
16 trd vao Den Sic lenh sd 154 ngiy
31-8-1946, 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 ra
ddi dUdc nhan dan khu 5 ddn nhan nhigt
tinh TU gia'y bac Cu Hd, chiing ta ddi tien
Dong DUdng ngay tren d^a ban khu 5, sau
dd chuyen ra 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
Ddng DUdng liic nay v i n la ddng tien chinh thifc dugc lUu hanh trong 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 4 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 ra 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 g i n nhU trong rong (chi cd ven ven
1 trigu ddng Dong DUdng), trong 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 ngay Toan qudc khang chien, •vifc lien lac giiia cac dia phUdng trong 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 thanh cac khu •viic tien te rieng nhU:
O vung tu do Bic Bg va Bic Trung Eg chu yeu la Viet Bic, ddng b i n g Bic Bo, Thanh Hoa, Nghg An, Ha Tinh va Quang Binh lUu hanh gia'y bac t i i chfnh do Trung Udng phat hanh
Trang 6V& nhimg d6ng tien dau tien 27
Tai cac tinh Lien khu 5, chu yeu la 4
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 b i n g gia'y bac ngan hang, chi
con de tfn phieu lUu hanh (9)
O Nam Bg, do tinh hinh chien sii lan
nhanh nen mgt so' viing can cif khang chien
tu nam 1945 den d l u nam 1947 lUu hanh
bac tai chfnh dUa tU mien Nam Trung Bg
vao, sau dd tinh hinh chien sU ngay cang
phUc tap, vigc san x u i t 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 d i u 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 1 ddng, 5 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 ra
ddi ngay trong vdng vay cua thiic dan
Phap Ben canh dd Nam Bg cdn cd cac
phieu tiep te, phieu ddi chae, tfn phieu cac
loai 1 ddng, 5 ddng, 10 ddng Cac loai tien
te nay do Uy ban Khang chien Hanh chfnh
cac tinh nhU My Tho, Ben Tre, Vinh Long,
Cln Thd, Sde Trang, Thii Bien (Bien Hoa
va Thii Diu Mgt), Bac Lieu, Rach Gia tii
in, tu sang tac m i u ve nen chi dUdc phdp lUu hanh trong tinh (10)
Nhin chung tien Viet Nam ngay tif khi
ra ddi da dUdc nhan dan het site tfn nhiem, pham •vi lUu hanh md rgng va la mgt Idi khf quan trgng trong da'u tranh vdi ke thii
3 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 thanh cdng, trong 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 p h l n xay diing nen tai chfnh cua nUdc Viet Nam dan chu cgng hoa Ngay tU khi ra ddi, nhflng ddng tien d l u 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 ra ddi trong 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 khi
de da'u tranh chd'ng thii trong 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 do va cd anh hudng manh me ca trong 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 thanh phd tam bi chiem ddng
Trang 72S Rghien curu Ljeh si!ir s6 4.2Q10
Ciing vdi sflc manh cua tinh t h i n dan
tgc, tien Viet Nam cdn the hien sflc manh
cua che do mdi - che do dan chu nhan dan
Sau khi Cach mang thang Tam thanh cong,
•vigc kien thiet, xay diing che do mdi dugc
dat ra bUc thiet tren cac phUdng dien trong
dd cd phUdng dien tai chfnh, tien te Su ra
ddi ciia tien Viet Nam chfnh la gdp p h i n
quan trgng vao viec xay diing nen mdng
cua che do Dan chu Cgng hoa Cho den
ngay 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
q u i n chung nhan dan, dam bao nhu ciu
vat cha't cho khang chien
Nhu vay, cd the tha'y, ngay tfl khi ra ddi,
nhflng ddng tien d l u tien ciia nUdc Vigt
Nam Dan chu Cgng hoa da the hien tfnh
chit dan tgc, dan chu sau sic
Su ra ddi va sflc sd'ng cua tien Viet Nam
cd y nghia to ldn tren cac phUdng dien kinh
te, chfnh tri cung nhU trong qua trinh d i u
tranh chd'ng thu trong 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 trong
nam d l u sau Cach mang thang Tam
Ve kinh te, tien Viet Nam ra 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 ngay d l u 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 ra Bic vao Nam chi
tieu, ddng thdi hinh thanh mgt so' ngoai te
dii trfl de sau nay mua sim nhflng mat
hang cln thiet d •vung Phap chiem ddng,
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 trong budi d l u cua cugc khang chien toan quoc
Nhflng ddng tien d l u tien cua nUdc Viet Nam ra 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 do 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 trong khi tien Dong Dudng thi dUdc dam bao sflc mua trong khu •vflc ddng Franc Ngay tfl nhflng ngay
d l u khang chien, g i n nhfl toan dan ta tieu tien Cu Hd Ty gia quy dinh so vdi ddng Dong Dfldng la 1-1, nhUng trong thiic te, tfl khi khang chien bung nd, nhan dan ddi 1 ddng bac Cu Hd la'y 1,2; 1,4 hoac 1,5 ddng Dong DUdng (12) Dieu dd mgt l l n 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 trong 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 trong vdng hdn mgt nam sau ngay Cach mang thang Tam thanh cong cho den trUdc khi IQiang chien toan qudc bflng no,
Trang 8vd nhimg d6ng tien dau tien 29
nUdc t a da co mgt ddng tien rieng, dUdc
p h a t h a n h t r o n g t o a n qud'c, tfl B i c den
Nam, dUdc n h a n d a n t i n dung Sii kien nay
da giang mgt ddn quye't ligt vao ke hoach
cua Vign P h a t h a n h Lien b a n g Dong DUdng
mud'n cho r a ddi mgt ddng tien Lien b a n g
n i m trong vdng kiem soat cua ddng Franc
P h a p Den k h i t o a n quoc b u n g nd, p h a m 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
t a m chiem
Thiic te cho tha'y, tien Viet Nam dugc
p h a t h a n h h o a n t o a n diia vao long yeu
nUdc cua q u I n c h u n g n h a n dan m a chUa cd
sfl dam bao vat c h i t ve phia N h a nUde
trong khi tien Ddng DUdng thi dUdc dam
bao sflc m u a trong k h u viic ddng Franc, vi
the day v i n la mgt nhUdc diem ma dich cd
the lgi d u n g de iam suy yeu va h a t h i p gia
tri tien Viet N a m M a t khac, do ky t h u a t in
i n chUa cao, lai t h i e u k i n h nghiem trong
phat h a n h va q u a n ly tien te n e n dich da
tim ra nhflng sd hd de p h a hoai tien Viet
Nam nhfl in va t u n g r a thi trUdng bac gia,
k h u n g bo' ngUdi tieu tien Viet Nam, rai
truyen ddn ndi x i u ddng tien Viet N a m 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 r a ddi s a u khi Cach
mang t h a n g T a m t h a n h cong, nfldc ta da
hoan toan dgc l a p nhUng trong thyc te ke
thfl bao vay bo'n phfa, d ngoai B i c la q u a n
Tydng vdi sU t r a n n g a p tien Q u a n kim
Qud'c te, cdn d mien Nam, tfl ngay
23-9-1945 P h a p da d a n h chiem Sai Gdn va md rgng ra ngoai •vi, vi t h e p h a m •vi lUu thong
va t i n h h i n h lUu thong tien Vigt Nam cdn
p h u thugc vao cugc da'u t r a n h ca t r e n m a t
t r a n q u a n sU va chinh tri doi vdi ke thfl
N h i n c h u n g t i n h h i n h lUu thdng tien ta trong n a m d i u sau each m a n g chUa d i n den sU bien dgng ldn ve gia ca, •vi lugng bac
p h a t h a n h trong n a m d i u tien chUa nhieu
va p h a m vi lUu h a n h tien t a k h a rgng ldn Sau ngay k h a n g chien toan qud'c, tinh hinh chien sii lan rgng, nhieu vung tU do cua ta tam hi chiem ddng, cgng them tinh hinh san x u i t khd k h a n , n h u c i u chi tieu ldn, bac s i n x u i t r a vUgt qua sflc s i n x u i t cua nen k i n h te h a n g hoa nhd bd, m a n h m u n nen t i n h h i n h gia ca mdi dien bien k h a cang t h i n g nha't la nhflng n a m 1949-1950 Mac dfl v i n cdn nhflng nhugc diem ma dich cd the Idi d u n g song sU ra ddi, sflc so'ng cua nhflng ddng tien d l u tien cua nfldc Vigt Nam Dan chu Cgng hda trong n a m 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 m a t nd da da'u t r a n h quye't liet chd'ng
t h u trong giac ngoai de gdp p h i n bao ve dgc lap chu quyen qud'c gia, m a t khac nd dat nhflng •vien gach d l u tien trong •vige xay dflng nen t a i chfnh cua nfldc Viet Nam mdi Nhd sUc m a n h td ldn dd, khi k h a n g chien toan qud'c bflng nd, va trong nhflng
n a m d l u cua cugc k h a n g chien, chung ta khong nhflng c i m cfl vflng vang vdi dich ve
q u a n sfl ma cdn c i m cU vflng vang ca ve
m a t tai chfnh, tien te
CHU THICH
(1) Bo T ^ chinh Tinh hinh tdi chinh tii ngdy
chinh phd Viet Nam ten cam quyen Trung tam Lifu
trQ Quoc gia III, Ho sd 2928, tr 1- 2 Tham khao
thgm Nguyen Anh Huy Lich sd tien te Viet Nam Sd
truy v^ lU(?c khao Nxb Vftn h6a Ski Gon, 2010
(2) Ngdy 17-11-1945 cao uy Phdp d Sdi Gdn la Ddcgidnglia tuyen bo' vd gid tri tdt cd cdc giay bac
500 dong in tai nhd in Vien Ddng tii ngdy 9-3-1945 (tdc Id ngdy Nhat ddo chinh Phdp) den ngdy
23-9-1945 Gd ngdy thUc ddn Phdp quay trd lgi xdm lugc
Trang 930 Rghien curu Ljeh sir s6 4.2010
Nam Bp, lay cd Id nhiing giay bgc ndy in trong thiii ky
phdt xit Nhdt thdng tri, Phdp khdng chiu trach nhiem
Cdn giay bgc 500 dong phdt hdnh triidc 9-3-1945 thi
chung bdt phdi dem doi trong vdng 7 ngdy (tii 19 den
25 thdng 11 ndm 1945) vdi 70% gid trivdldy cd rdng
day Id nhiing bien phdp de "tay ue' nen tdi chinh
Ddng Duong ThUc chdt do Id hdnh dpng ciidp khdng
cdng siic cda dong bdo ta dong thdi ldm rdi loan nin
tdi chinh, tien te mdi hinh thdnh cda ta Chung cdn nd
sung vdo dodn ngiidi bieu tinh trUdc ngdn hdng Ddng
Duong doi ddi bgc (ngdy 26-11-1946) ldm cho mot sd
dong bdo ta vd Hoa kieu bi chet vd bi thiiOng (Vi^n
Kinh te Vi^t Nam Kinh te Viet Nam td Cdch mang
Thdng Tdm den khdng chien thdng lgi (1945-1954)
Nxb Khoa hoc xa hoi, H^ Noi, 1966, tr 57
(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 8 (1945-1947),
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
(6) S&c l?nh so 48/SL ng^y 1-5-1947 Viet Nam
ddn qud'c cdng bdo nSm 1947, so 7, Trung tam Lifu
trQ Quoc gia III, tr 12
(7) "Co 3 ngUdi dUpc phdn cdng ve td 100 ddng:
kien true sU LUctng Vdn Tudt vd dng Ddo Vdn
Trung cdn bp Sd dia do chuyen ve diem trang tri
vd ke chd, hpa si Nguyen Huyen ve hinh gida
Hinh mat trUdc Id con trdu cdy Mat sau Id hinh
ngiidi ndng ddn vac cudc vd ngUdi thg ni cam cdi
bay tugng triing ndng nghiep vd xdy diing Ba mdu
xanh, vdng, ndu Id chd dgo Tdm diem cda dong
bgc chinh Id con trdu
Ld hpa si phong cdnh, ve con trdu la viec qud
quen thuoc thdm chi rdt dOn gidn ddi vdi Nguyen
Huyen Tuy vay d tdc pham ndy dng vdn mud'n no
that cd thdn, that thanh thodt vd sdng dpng Ong
Huyen quyet dinh bo xUdng chay ra cdnh dong
Idng Lang (nay Id qudn Cdu Giay, Hd Not) de
quan sdt mot con 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
gpi Id ddng bgc con trdu xanh Neu lay kinh lup soi ky
thi nhiing cdi xody Idng trdu hien len d dau vd minh
con trdu rdt tii nhien vd sdng dpn^ (Theo
sggp.org.vn)
(8) Tgp Sac lenh cua Chd tich phu ve vi^c liiu hdnh gidy bgc vd thdnh Igp Ngdn hdng Qudc gia Viet Nam ndm 1946-1951 Trung tam LUu trfl
Quoc gia III, phong Bg Tai chinh, ho sd 80, tr 1
(9) S i c l$nh so 231/SL, n g i y 18-7-1947, Viet Nam ddn qudc cdng bdo, n&m 1947, ad 9, Trung
tam LUu trQ Quoc gia III, tr 3
(10) S i c l?nh so 102/SL, n g i y 1-11-1947, Viet Nam ddn qud'c cdng bdo, n i m 1947, so 12, Trung
tam Liiu trQ Quoc gia III, tr 8
(11), (12) Le v a n Hig'n Nhdt ky cda mot Bp trudng T&p 2 Nxb D i N l n g , 2004, tr 619, 621
(Tai ban l^n thQ nhft't)
(13) Day I i noi dung mot trong 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 Minh Gidy ndy khdng cd mot gid tri ndo nhd anh
em dd biet
Bpn Viet Minh bdt anh em phdi doi gidy bgc co gid tri lay gidy bgc Ho Chi Minh Hp ldm theco y de thu tien that cda anh em rdi trdn di ngogi qudc vd cdn phdn anh em d lgi thi se khuynh gia bgi sdn Chinh phd Phdp khdng cdng nhgn gidy bgc Ho Chi Minh vd cdc ngUdi ngogi bang cUng khdng ai thiia nhdn
Anh em hay nen tU choi, diing tieu gidy bgc dy, anh em nen gid gidy bgc cd Anh em diing bdn thoc ggo mua thit cd, neu cdn anh em cd ddi thdng thoc ggo lay thit cd md diing, chd giU gidy bgc Ho Chi Minh ldm gi
Khi ngUdi Phdp dudi hit qudn Viet Minh dang chgy trdn nhU vit thi anh em hay mang gidy bgc that ra mua bdn
Neu anh em khdng chiu diia gidy bgc thgt ra 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
Viet Nam liiu hdnh ndm 1947, ho sd 28, Trung
t a m LUu trQ Quoc gia III, tr 16