民国银行业暗账体系与运作:以上海商业储蓄银行为中心  

The Silent Accounts System and Operation of Banking Industry in The Republic of China:Centered on Shanghai Commercial&Savings Bank

作　　者：严跃平[1] Yan Yueping

机构地区：[1]淮阴师范学院经济与管理学院

出　　处：《中国经济史评论》2022年第3期146-169,共24页China Economic History Review

基　　金：用友基金会“商的长城”一般项目“民国企业暗账史料整理与研究”(项目号2020-Y04)阶段性成果。

摘　　要：上海商业储蓄银行的暗账经历了由孤立账户到体系记账的转变,反映了银行所处内外环境以及行内管理层决策的变化。早期暗账缺乏账户间的联系,账内业务相对简单,多以行内日常支出为主。暗账记账形式逐渐向复杂化和体系化发展,表现为各账户资金往来日益频繁,不仅国内联系更趋紧密,而且呈现国际化特点,暗账体系网络已经形成。在运行管理方面,该行高管极为谨慎,始终坚持风险管理原则,保证暗账运作顺畅。同时,兼顾收益最大化,暗账运营以投资为主,不仅规避了政府的严厉监管,而且能够积极应对各种外部冲击。The silent accounts of Shanghai Commercial Saving Bank underg-went a transformation from isolated accounts to systematic bookkeeping.The changes reflected the changes in the internal and external environments of the bank and the changes in the bank's management decisions.Early silent accounts lacked the connection between accounts,and the business in the accounts was mostly based on daily expenditures in the bank,so it was relatively simple.The form of silent account bookkeeping was gradually becoming more complex and systematic.This was manifested in the increasingly frequent exchanges of funds among accounts,not only the domestic connections were becoming closer,but also the characteristics of internationalization had been formed.In terms of operation and management,the bank's executives were extremely cautious and always adhered to the principles of risk management to ensure the smooth operation of silent accounts.At the same time,taking into account the maximization of income,the silent accounts operation was mainly based on investment,which not only avoided strict government supervision,but also actively responded to various external shocks.

关 键 词：上海商业储蓄银行 暗账 银行业 

分 类 号：K262.9[历史地理—历史学] F832[历史地理—中国史]