“同一账,记两簿”:清代丰盛泰号账本的复式簿记  

One Transaction,Recorded Twice:Qing-era Double-entry Bookkeeping in the Accounts of the Fengshengtai Company

作　　者：曹树基[1] 李锦彰 王国晋 Cao Shuji;Li Jinzhang;Wang Guojin

机构地区：[1]上海交通大学历史系,上海206121 [2]中国长城资产管理有限责任公司协同部,北京100045

出　　处：《中国经济史研究》2021年第5期5-23,共19页Researches in Chinese Economic History

摘　　要：通过对清代丰盛泰账簿的分析,本文建构了一个有关中国传统账簿的逻辑体系。不同时代不同地区名称各异的各式账簿,其实都可以归为营业账簿与会计核算账簿两个大类。营业账簿分为流水账、客户账、货物账、费用账与家庭开支账;会计核算账簿则是四柱计算法。非股份制的小型家庭企业与股份制的中型与大型企业,均采用"同一账,记两簿"的复式记账方法。现金交易中的两账是同方向的,赊货交易中的两账是不同方向的。传统中国的复式簿记与西方的复式簿记,无论在形式上还是在性质上,都是相通的。这是因为,传统中国的商业资本主义与西方的商业资本主义,无论在形式上还是在性质上,都是相通的。This article uses an analysis of the Qing-era Fengshengtai company accounts in order to systematize the logic behind traditional Chinese account books.The name and format of traditional Chinese account books varied over time and by region,but they can all by classified within one of two broad categories,namely,"operational accounts"and"accounting and clearing accounts".Operational accounts can further be classified as either"flowing accounts""client accounts""inventory accounts""expense accounts"and"family expense accounts".Accounting and clearing accounts consist of those account books used in the composition of the four pillar financial statements.The principle of"one transaction,recorded twice"or double-entry bookkeeping,was used in the account books of family firms without a shareholding structure,small and medium joint stock enterprise,and large joint stock companies alike.The two entries generated from a transaction were recorded in the same direction in the case of cash transactions,while those of credit transactions were directionally opposite.Traditional Chinese double-entry bookkeeping and western double-entry bookkeeping are commensurable both in form and in essence precisely because traditional Chinese commercial capitalism and western commercial capitalism were also commensurable.

关 键 词：丰盛泰账簿 单式簿记 复式簿记 商业资本主义 

分 类 号：K249[历史地理—历史学] F231.4[历史地理—中国史]