Cet article s’intéresse aux interactions entre les banquiers et les diplomates européens en Chine à la fin de la dynastie Qing (1895-1913). Se fondant sur des sources françaises et britanniques, il critique l’idée d’une « union sacrée de la finance et de la diplomatie » et explore les désaccords et les dissensions qui émaillèrent les relations entre ces deux groupes d’acteurs.

A country’s public debt figures vary considerably in any given year, depending on the definitions used. It creates difficulties in constructing and interpreting long-term statistical series. This chapter examines the policy issues behind the definition and accounting of public debt through history. Based on a critical analysis of widely used historical sources, as well as case studies, it discusses how to interpret historical public debt statistics. Analyzing general trends in the historical development of comparability of public debt statistics since the nineteenth century, it identifies three perspectives on debt accounting that have framed the construction of statistics over time: “financial”, “circuitist” and “benchmarking”. Since public debt accounting and policy depend on the way in which public debt is issued and traded and on the identity of creditors, each of these ideal-types roughly corresponds to a debt regime, and more broadly to a historical period of capitalism.

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