《近代史研究》1 999年第 6期刊载的《庚款“退款”及其管理和利用》(以下简称“庚文”)一文 ,对苏俄 (泛指苏俄与苏联政府。下同 )放弃俄国部分之庚子赔款 (以下简称俄国庚款或俄庚款 )与美、英等国“退还”庚款作了比较 ,提出了一些新解 ;但计算失误、叙事失实、持论失衡、文 “Modern History Research” in 1999 6th issue of the “Gengzhao” refund “and its management and use” (hereinafter referred to as “Gengwen”) a text on the Soviet Union (referring to the Soviet Union and the Soviet government. ) Gave up the Russian part of the Gengzong indemnity (hereinafter referred to as the Russian G-box or the Russian G-section) and the United States, Britain and other countries “returned” Geng made a comparison, put forward some new solutions; but the calculation error, the narrative is not true, Text