传统时代山西当铺账本的复式簿记与会计核算  

Double-entry Bookkeeping and Accounting in Traditional Shanxi Merchant Pawnshops

作　　者：李锦彰 曹树基 Li Jinzhang;Cao Shuji

机构地区：[1]中国长城资产管理有限责任公司协同部,北京100045 [2]三江学院历史与文化地图研究院,南京210012

出　　处：《中国经济史研究》2022年第2期5-18,共14页Researches in Chinese Economic History

基　　金：用友基金会“商的长城”重点项目“近代传统商业的记账与经营”(项目编号:2021-Z07)的阶段性成果之一。

摘　　要：本文利用作者所藏数十种当铺账簿,证明中国传统会计制度存在一种独特的记账方式:当铺各业务账与银钱流水账“同一账,记两簿”,当铺各业务账簿之间同样“同一账,记两簿”,这构成典当业中独有的双重复式簿记。由日到十日到月到年的现金流量表、每月损益表与年度资产负债表的组合呈现,体现了中国传统商业会计制度的精巧性、复杂性与科学性。This article uses dozens of account books from pawnshops to prove that traditional Chinese accounting regimes employed a unique form of bookkeeping:namely,the “one entry,two account books” principle.This principle was embodied by the relationship between pawnshops’ specialized operational accounts and their cash flowing accounts.These dual sets of accounts served to construct a two-fold double entry bookkeeping system that was unique to the pawnshop industry.Cash flow accounts were calculated beginning from daily accounts,going to ten-day accounts,to monthly accounts,and finally summed up to yearly accounts.These accounts in turn were used to assemble monthly profit and loss statements as well as yearly balance sheets.This system reflects the ingenuity,complexity,and rationality of the traditional Chinese firm’s accounting regime.

关 键 词：当铺账本 复式簿记 会计核算 

分 类 号：F832.9[经济管理—金融学]