军人抚恤是古今中外各国政府都必须面对的难题。经过长期的历史沿革,西方出现义务型抚恤观念,中国形成传统的恩赏型抚恤观念。南京国民政府建立后,军人抚恤观念在吸收西方现代抚恤因素的基础上,在受到多次冲击的前提下,也经历着鲜明的变迁过程,即由传统的恩赏型抚恤观念向现代义务型抚恤观念转变。 Servicemen’s pensions are problems that all the governments at home and abroad must face. After a long history of evolution, the concept of compulsory pensions appears in the West and China forms the traditional concept of appreciation-type pensions. After the founding of the Nanjing National Government, on the basis of absorbing the modern western compassion factors, the concept of military compatriots also experienced a distinct process of change under the impact of many times. That is, from the traditional concept of favor-type compassionate care to the modern compulsory type of compassionate pension Concept change.