商业账簿与晋商研究——以民国归绥裕盛厚钱庄为中心  

Accounting Books and Shanxi Merchants Research:Based on the Yushenghou Money Shop in GuiSui during the Republic China Period

作　　者：张晓玲 Zhang Xiaoling

机构地区：[1]南京审计大学经济学院 [2]上海财经大学

出　　处：《中国经济史评论》2022年第1期124-143,共20页China Economic History Review

摘　　要：裕盛厚是晚清至民国时期归绥实力较强的一家晋商钱庄。裕盛厚账簿内容丰富,内含钱庄与其他钱庄的业务往来函件、私人业务信件等。账簿真实记录了中国解放战争时期晋商钱庄的经营实态、日常运作情况,折射出这一时期整个私营金融北的惨状与乱象。这反映出经营环境变迁与晋商衰亡之间的某种密切关系,从而为理解民国时期晋商衰亡提供了一个翔实的案例。Yushenghou money shop was a stronger Shanxi money shop in GuiSui from late Qing Dynasty to the Republic of China.Accounting books of Yushenghou money shop were rich in content.The content contained correspondences,private business letter,case processing letter,and more.Accounting books actually recorded and showed the real operating situation and daily operation of Shanxi money shop during the three years of civil war.It also contained information on price and financial agitation then.The accounting books showed some connections between business environment change and the decline of Shanxi merchants.It provided a detailed case for understanding the dec line of Shanxi merchants during the Republic of China.

关 键 词：裕盛厚 账簿 晋商 

分 类 号：F83[经济管理—金融学]