晚清时期汉口与扬州的金融关联研究——以光绪二十一年蔚长厚票号汉口分号通年总结账为考察中心  

Research on Financial Correlation between Hankou and Yangzhou in the Late Qing Dynasty——Taking Summary Account from Hankou Branch of Wei Changhou Exchange Shop on the 21st Year of Guangxu Reign as the Investigation Object

作　　者：廖剑南 孟伟[2] 廖声丰[3] Liao Jian-nan;Meng Wei;Liao Sheng-feng(School of Economics and Management,Nanchang Hangkong University,Nanchang Jiangxi,330063;School of History and Culture,Shanxi University,Taiyuan Shanxi,030006;School of Marxism,Nanchang Hangkong University,Nanchang Jiangxi,330063)

机构地区：[1]南昌航空大学经济管理学院,江西南昌330063 [2]山西大学历史文化学院,山西太原030006 [3]南昌航空大学马克思主义学院,江西南昌330063

出　　处：《地方文化研究》2023年第4期69-87,共19页Local Culture Research

基　　金：国家社科基金重大招标项目“山西票号原始文献整理研究与遗存保护数据库建设”(项目编号:20&ZD065)阶段性研究成果。

摘　　要：本文以光绪二十一年蔚长厚票号汉口分号通年总结账为主要考察对象,对蔚长厚票号汇兑及其金融市场圈、汉口与扬州之间的城市关联、四柱账法基础上的金融创新与金融会计、山西票号的专门化汇兑等问题进行了比较详实的考察。其中,商人与货币的运动方式,民间性金融组织机构社会化分工的阶段性——专门化的白银货币的空间运动与汇兑等,蕴含了近代城市化进程及其城市与商埠为中心的金融关联。This paper takes the summary account from Hankou Branch of Wei Changhou Exchange Shop on the 21st year of Guangxu reign as the main object of investigation.It makes a detailed examination on such issues as the exchange of Wei Changhou Exchange Shop and its financial market circle,the city correlation between Hankou and Yangzhou,the financial innovation and financial accounting based on the four-column accounting method,and the specialized exchange by exchange shops in Shanxi Province.It concludes that modern urbanization process and the financial connection centered on cities and commercial ports were implied in the motion mode of merchants and money,and the stages of socialized labor division of civil financial organizations--the specialized spatial movement and exchange of silver currency.

关 键 词：蔚长厚票号 汉口分号 通年总结账 城市金融关联 

分 类 号：G122[文化科学]