论民国时期外商在华企业的股息  

Study on Dividend of the Alien Enterprise in Republic of China Era

作　　者：郭岩伟[1] 

机构地区：[1]复旦大学历史系

出　　处：《社会科学》2014年第5期155-166,共12页Journal of Social Sciences

摘　　要：在传统中国的近代化进程中,企业作为社会转型的重要载体发挥了重要作用。而股份制企业作为近代社会最为重要的企业组织形式,对当时的经济活动产生了极为深远的影响。股份制企业的重要特征之一就是定期派发给股东一定收益,这不仅关系到工业化过程中企业资本的筹集和运作,而且直接反映了企业的经营状况和利润分配制度。民国时期的本土企业会定期派发给股东官利,而外商在华企业作为当时新兴经济力量的重要组成部分,亦发放股息。澄清外商在华企业股息的概念及其具体含义,不仅对进一步了解当时企业利润分配的全局有重要意义,而且有助于完善近代中外企业制度变迁的研究。Recommending certain revenue to shareholders, which was one of the important characteristics of joint-stock enterprise, not only related to the fund procurement and operation of company in the industriailization process, but also concerned the state of operation and profit distribution system of company. In the period of Republic of China, local companies would recommend fixed interest to shareholders, while the alien enterprises which was the important part of emerging economic powers, also recommended dividend. So clarifying the conception and specific meaning of the alien enterprises＇ dividend, not only had significant meaning for comprehending the enterprises＇ profit distribution system on the whole at that time, but also contributed to improving the study of institutional change of local and alien enterprises in modem China.

关 键 词：外商在华企业 股息 官利 

分 类 号：F129[经济管理—世界经济]