珍贵的徽商经营账簿——咸丰年间徽商“志成号”账簿文书介绍  

The Accounting Books of Huizhou Business Management:A Study on Zhi Cheng's Accounting Books during Xianfeng's Reign

作　　者：马勇虎[1] 

机构地区：[1]黄山学院社科系,安徽黄山245041

出　　处：《黄山学院学报》2010年第1期22-26,共5页Journal of Huangshan University

基　　金：安徽省教育厅人文社会科学研究项目(2009sk304);安徽省哲学社会科学规划项目(AHSK07-08D148)

摘　　要：咸丰年间徽商志成号账簿文书数量巨大,系统完整,内容丰富,详细记载了志成号历年的进货、销售、开支、结算等经营细节。志成号账簿文书包括银钱总录、各支、杂用、謄清、暂记、盘货、货源、旧该等不同类型的帐册,完整地呈现了志成号商业经营的具体形态,具有研究价值。Zhi Cheng is one of the representatives of the Huizhou businessmen during the reign of Xianfeng in the Qing Dynasty. He kept a large number of accounting books, which covered the annual inventories, sales, expenditures, and balances. A detailed study on the existing accounting books is given in this article.

关 键 词：晚清 志成号 徽商 

分 类 号：K877.9[历史地理—考古学及博物馆学]