万金账名实考:以商书及账簿史料为中心  

A Textual Research of the Wanjin Account-Books:Taking Commercial Textbooks and Account-Books as the Center

作　　者：宋小明 SONG Xiaoming(Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China)

机构地区：[1]上海立信会计金融学院博物馆,上海201620

出　　处：《财经理论与实践》2024年第3期84-92,共9页The Theory and Practice of Finance and Economics

基　　金：国家社会科学基金重大项目(21&ZD078、23&ZD253)。

摘　　要：基于商书及账簿史料,考察论证晋商“万金账”的名实特点、源起、历史演变等。“万金账”是山西商人在数百年经营实践中创造和发展起来的一种极具特色的账簿。它具有一般会计账簿常见的外在形式,却表现出与普通账簿极不相同的内容表达及深刻意涵。该账簿源于明万历时期平阳、泽、潞商人“一人出本,众伙共而商之”的商业理念,一账到底贯穿始终,记录对商号生命存续具有重要意义的资料如合同、铺规、股俸构成及股权变更、利润分配、清单等,作为商业经营之基础及核心材料的聚集,是一种对商号整体经营和资本流转起根本性统御作用的特殊账簿。Based on the commercial textbooks and historical materials of account-books,this paper examines and demonstrates the characteristics of the name,essence,origin and historical evolution of the“Wanjin Account-books”created and used by the Shanxi merchants.The“Wanjin Account-books”are very characteristic Account-books created and developed by the Shanxi merchants in the hundreds years of their commercial practice.It is the source and foundation of the life for the Shanxi merchants.It has the common form of general account-books,but shows very different content expression and profound meaning from ordinary account-books.The account-books originated from the commercial philosophy of the Pingyang,Ze and Lu merchants in the Wanli Reign of the Ming Dynasty which says:“one provides capital,and all other partners do business together”.The“Wanjin Account-books”has the feature that one account-books may be used through the whole life of a firm,and recording information of great significance to the survival of the firm,such as contracts,regulations of the firm,stock compensation composition and equity changes,profit distribution,detailed lists,etc.,Being the basis of firm operations,the“Wanjin Account-books”collects the core materials of the firm.They are special account-books that play a fundamental role in the overall operation and capital flow of a firm.

关 键 词：晋商 万金账 商书 资本 清单 

分 类 号：F275[经济管理—企业管理]