票号代办捐纳的业务特征及其财政作用探析——以道咸年间蔚泰厚苏州分号代捐业务为例  

An Analysis of the Characteristics and Fiscal Function of the Donation Agency Service Provided by Piaohao

作　　者：周建波[1] 李婧 曾江[1] Zhou Jianbo;Li Jing;Zeng Jiang

机构地区：[1]北京大学经济学院,北京100871

出　　处：《清华大学学报（哲学社会科学版）》2021年第5期122-139,210,共19页Journal of Tsinghua University(Philosophy and Social Sciences)

基　　金：国家社会科学基金重大项目“东亚同文书院经济调查资料的整理与研究”(20&ZD066);国家社会科学基金重点项目“日本东亚同文书院对华经济调查研究”(16AJL003);第二届“商的长城”重点项目“佛教传播、商业伦理与中国金融业的创新”。

摘　　要：道咸年间蔚泰厚票号苏州分号的代办捐纳案例显示,票号的代办捐纳业务对于提高捐纳制度的运行效率、扩大捐纳融资来源和促进票号经营发展皆起到了重要功用。代办捐纳作为一项兼具金融与财政性质的业务,开创了清代金融机构与财政融资的早期合作模式,加强了金融市场与国家财政的联系,增强了票号与官员之间的关联和信任,既为此后票号进一步走向官款业务积累了人脉和运营经验,也揭开了晚清由传统财政(建立在农业税基础上)向现代财政(依靠以工商税为主体的政府税收向金融市场进行融资)转型的序幕。Cases of the donation agency service provided by the Suzhou branch of Weitaihou Piaohao in the Daoguang and Xian-feng periods showed that this service played an important role in improving the operating efficiency of the donation system,expanding the funding source of donation and promoting the development of Piaohao. As a financial and fiscal business,the donation agency service created the early cooperation mode between financial institutions and fiscal financing in the Qing Dynasty,strengthened the connection between financial market and national finance,and built the trust between Piaohao and officials. It not only accumulated interpersonal network and operation experience for Piaohao to further develop into the public funding business,but also functioned as the prelude of the transformation from traditional finance( based on agricultural taxes) to modern finance( relying mainly on industrial and commercial taxes to finance from the financial market) in the late Qing Dynasty.

关 键 词：票号 代办捐纳 蔚泰厚票号 官款 

分 类 号：K252[历史地理—历史学] F832.9[历史地理—中国史] F812.9[经济管理—金融学]