外商银行在华会计信息披露的本土化调适——以汇丰银行1874年至1906年账略为中心  

Local Adaptation of Foreign Banks’ Accounting Information Disclosure in China——Focusing on the Zhanglue (1874-1906) of HSBC

作　　者：张文 宋小明 Zhang Wen;Song Xiaoming

机构地区：[1]山东大学经济研究院,济南250100 [2]上海立信会计金融学院博物馆(会计文化研究中心),上海201620

出　　处：《中国经济史研究》2022年第2期142-155,共14页Researches in Chinese Economic History

基　　金：国家社会科学基金重大课题“明清以来我国传统工商业账簿史料整理与研究(1500—1949)”(批准号:21&ZD078)阶段性成果。

摘　　要：自开埠以来,外资公司大量涌入中国。以外商银行会计的中国本土化调适为开端,一场复杂的会计文化互动拉开帷幕。其中,汇丰银行以“账略”形式面向公众披露会计信息的整个发展及演变的过程非常具有代表性,即最初以“存”和“欠”来表现资产负债表内容,后来转变为以四柱结算法来表现公司的财务成果及现金流动,其间经历了复杂的观念调整和形式演变,此过程不仅体现了外资银行学习、理解和吸纳中式簿记方法与观念的特点,也体现了会计作为一种商业语言所必须具备的环境适应性的特点。账略作为一种近代会计的过渡形态,具有显著的东西文化融合的特征,探究账略的发展过程可以揭示近代在华外资银行会计信息披露的本土化历程。After China opened its port,a large number of foreign companies started their business in China.Beginning with the local adjustment of foreign bank accounting in China,a complex cultural interaction of accounting was initiated.Among them,the Hongkong and Shanghai Banking Corporation Limited(HSBC) used “Zhanglue”(annual report) to disclose its accounting information on Shun Pao to the public and the development and evolution of this process is very representative,namely,first using “Cun(save)” and “Qian(owe)” to express the similar content of the Western balance sheet,which changed back to four-column accounting method to represent the company’s financial results and cash flows.HSBC’s accounting information disclosure experienced a complicated form of local accounting adaptation and mixed cultural evolution.This process not only reflects the characteristics of foreign banks learning,understanding and absorbing Chinese bookkeeping methods and concepts,but also reflects the environmental adaptability of accounting as a business language.Zhanglue,as a transitional form of modern accounting,is characterized by the integration of Eastern and Western cultures.Exploring the development of Zhanglue can reveal the localization process of accounting information disclosure of foreign banks in China in modern times.

关 键 词：汇丰银行 账略 借贷记账法 资产负债表 四柱结算法 

分 类 号：F831.2[经济管理—金融学] F125F830.42