金融管制、通货膨胀与民国时期银行的暗账行为(1940—1948)  

Financial Regulation and Inflation:Banking Silent Reserve Behaviors(1940-1948)

作　　者：严跃平[1] 李燕君[1] 黄建军 Yan Yueping;Li Yanjun;Huang Jianjun

机构地区：[1]淮阴师范学院经济与管理学院,淮安223001 [2]河南理工大学社会科学处,焦作454003

出　　处：《中国经济史研究》2021年第3期92-103,共12页Researches in Chinese Economic History

基　　金：用友基金会“商的长城”一般项目《民国企业暗账史料整理与研究》(项目编号:2020-Y04)阶段性成果之一。

摘　　要：暗账是民国时期银行常见的记账行为。在1940至1948年间,国民政府不断强化金融管制,尽管有严厉的监管政策,但是暗账现象日趋普遍。本文首次利用上海和重庆档案馆的暗账史料,以聚兴诚、金城和上海商业储蓄银行为例,分析银行业暗账存在的原因及其表现形式。暗账行为是金融管制与通货膨胀共同冲击的结果,管制政策严重限制了银行业务范围,而通货膨胀更是造成银行资产不断缩水,于是暗账成为资产保值的重要方式。在形式上,随着外部经济环境的变化,银行暗账经历过流水账、化名账户到涉外账户三个阶段,其经营方式亦有差异。本文在搜集挖掘史料的基础上,结合银行家的心理描述,揭示暗账产生的内在逻辑,认为暗账行为具有一定的合理性,是银行家应对内外环境冲击的理性选择。From the year 1940 to 1948,the government strengthened the financial regulation.Although the measures were severe,the silent reserve still was popular in the industry.Taking Juxingcheng,Jincheng and Shanghai Commercial&Savings Bank as examples and the historical materials from Shanghai and Chongqing Archives,the paper analyzes the reasons and formation of silent reserve.It finds that the silent reserve was the result of regulation and inflation.Because the scope of banking industry was constrained by the financial regulation policies and the assets of banks shrank,the silent reserve could be one important way to keep the value of assets.As to from,the silent account experienced the day to day account,pseudonym account and overseas account,and there were different modes of operation to the accounts.Based on the collection of related archives,the paper furthers to analyze the psychological reactions of bankers.It reveals the inner logic of silent reserve,and finds that behavior was reasonable in some degree and it was a rational choice to the shock of entire environment.

关 键 词：金融管制 通货膨胀 银行 暗账 

分 类 号：K262.9[历史地理—历史学] F832[历史地理—中国史]