清代民国晋商当铺营业报告探析  

The Analysis on the Pawnbroking Business Report of Shanxi Merchants During the Period From Qing Dynasty to Republic of China

作　　者：王中良 张学敏 Wang Zhongliang;Zhang Xuemin(School of Marxism,Hebei Finance University,Baoding,Hebei 071051,China)

机构地区：[1]河北金融学院马克思主义学院,河北保定071051

出　　处：《保定学院学报》2021年第4期58-63,共6页Journal of Baoding University

基　　金：教育部人文社会科学研究青年基金项目“新见清代民国山西典商书信整理与典当业研究”(19YJCZH182)阶段性成果。

摘　　要：营业报告是晋商当铺会计账簿组织的重要组成部分,是东家了解当铺盈亏的营业决算清单,也是掌柜向东家负责以及总号了解分号实际运营情况的账务报告。新发现的一批晋商当铺账簿、书信资料为我们深入了解晋商当铺营业报告提供了第一手资料。月总账、年总账是掌柜向东家、分号对总号的单向报告形式。商号书信是一种双向报告形式,补充了月总、年总营业报告职能,完善了晋商当铺的信息交流和报告机制。The business report is an important part of the Pawnbroking business report of Shanxi merchants.It is the business final account list for the owner to understand the profits and losses and also the accounting report for the manager to be responsible for the owner and the headquarters to understand the actual operation of the division.The newly discovered account books and letters provide first-hand data for us to deeply understand the Pawnbroking business report of Shanxi merchants.The books of Summarize every month and every year is the shopkeeper to the owner,division to the headquarters of one-way report form.The business letter is a kind of two-way report form,which complements the function of monthly and annual business report and improves the information exchange and report of the Pawnbroking business report of Shanxi merchants.

关 键 词：晋商 典当业 营业报告 

分 类 号：K29[历史地理—历史学]