析论清政府对胡光墉破产清算案的审理——以华商股份、行用补水案为中心  

The Bankruptcy Liquidation of Hu Guangyong:A Study of the Case of Shares of Chinese Merchants and Transshipment Fee

作　　者：牛澎涛 陈先松 Niu Pengtao;Chen Xiansong

机构地区：[1]复旦大学历史学系,上海200433 [2]杭州师范大学人文学院历史学系,杭州1311121

出　　处：《复印报刊资料（中国近代史）》2023年第6期65-72,共8页MODERN HISTORY OF CHINA

摘　　要：胡光墉破产清算案,系探讨晚清官商关系的典型案例。最初清政府是在阜康商号倒闭时对胡光墉的官亏索赔,后发展到对西征借款华商股份案以及行用补水银案的清算。其中,华商股份案并无确实证据,行用补水案数年前已经左宗棠奏销结案,却在胡光墉破产危机中被户部强行清算索偿。这成为胡光墉最终破产的重要原因。在此过程中,胡光墉借助左宗棠等地方督抚势力,一度有所抗争,这种政治资源是胡光墉在晚清商界迅速崛起的重要背景。但左宗棠等人的一再转圜,并未扭转户部借助强权严厉清算胡光墉的结局。由此证明,权力大于商业规则的经商环境,并不能给商人利益带来稳定而切实的保障。Hu Guangyong's case epitomized the relationship of state and merchants in Qing.In the course of liquidation,Qing government claimed for reimbursement of transshipment fees,which was an impetus to Hu's bankruptcy.Hu asked help from regional governors such as Zuo Zongtang,who had played an important role in Hu's rise.Despite governors'effort,the Ministry of Revenue sternly liquidated Hu's firms.This indicated that,next to Qing's political power,the protection of interests of merchants was still inadequate.

关 键 词：胡光墉 左宗棠 户部清查 华商股份 行用水脚银 

分 类 号：K252[历史地理—历史学] F271[历史地理—中国史] F832.3[经济管理—企业管理]