一引言辅币是主币的对称,“辅助货币”的简称,是本位货币单位以下的辅助货币,供日常零散交易和找零之用。其特点是面额较小,使用次数较多1。我国近代“废两改元”后,“元”成为我国的主要货币单位。在我国,元就是主币,角、分、厘等就是辅币。民国建元以来,我国的辅币主要就是角和分,但在地方,也有发行以厘为单位的货币或者其他有价证券的。1928年张学良“东北易帜”后,国民党名义上统一了全国,开始逐步统一全国的货币发 An introduction Coin is the symmetry of the main currency, “Auxiliary currency ” for short, is the monetary unit below the auxiliary currency for daily fragmented transactions and change purposes. It is characterized by a smaller denomination and more frequent use1. In modern China, after the “two abolitions of yuan,” “yuan” has become China’s major monetary unit. In our country, the yuan is the main coin, the corner, the minute, the PCT, and so on. Since the founding of the People’s Republic of China, the main currency of our country is the dimen- sions, but at the local level, there are also issues of currency or other securities in the unit of PCT. After Chang Hsueh-liang in 1928 and the “Northeast Indochina”, the Kuomintang unanimously unified the country in name and began to gradually unify its currency development