晚清跨地域经营商号的组织结构与财务监督——以徽商茶庄账簿为中心  

The Organizational Structure and Financial Supervision of Cross-regional Firms in the Late Qing Dynasty--Based on Account Books of Huizhou Tea Merchants

作　　者：黄一彪 王国晋 Huang Yibiao;Wang Guojin

机构地区：[1]清华大学人文学院历史系,北京100084 [2]上海交通大学人文学院,上海200240

出　　处：《清华大学学报（哲学社会科学版）》2024年第4期158-173,232,共17页Journal of Tsinghua University(Philosophy and Social Sciences)

基　　金：国家社会科学基金重大项目“明清以来我国传统工商业账簿史料整理与研究(1500—1949)”(21&ZD078);教育部哲学社会科学研究重大专项项目“中华传统的中国经济学解释研究”(2023JZDZ022);用友基金会“商的长城”重点项目“近代传统商业的记账与经营”(2021-Z07)。

摘　　要：泰昌发介号淳庄账簿呈现了晚清徽商京茶庄进行跨地域经营的簿记制度。为了应对因长途贸易所带来的财务管理难题,位于浙江的淳庄采用无透无存的账务处理方式,分离个人财务与非当期支出,以此精准计算当期经营成本。与此同时,淳庄通过收付复式记账法,复核与摊算成本,进而再制作细目清楚的成本报表,从而向位于京、津的上级机构披露详细的经营信息,是非独立核算单位财务制度的体现。淳庄虽然只是内销茶商经营体系中的一环,但其作为一个横切面足以呈现出跨地域经营商号的组织结构特征与财务监督制度,是传统商业在长途贸易刺激下内生演变的结果。The account books of Chunzhuang,a branch of Taichangfa-jiehao,provided insights into the crossregional bookkeeping practices employed by Hui merchants in Beijing during the late Qing Dynasty.To effectively tackle the financial management challenges linked to long-distance trade,Chunzhuang,situated in Zhejiang Province,adopted a rigorous accounting approach based on the“No overdrafts and No reserves”principle.This method separated personal finances and non-current expenditures from the accounts,enabling precise calculations of current operating costs.Simultaneously,Chunzhuang conducted a meticulous analysis and allocation of costs using the receipts and payment double-entry bookkeeping,resulting in accurate cost statements.This practice aimed to provide comprehensive operational information to prestigious institutions in Beijing and Tianjin,which was the embodiment of the financial system of nonindependent accounting units.Although Chunzhuang served as merely one component of the domestic tea merchant operation system,it served as a significant case study highlighting the organizational structure characteristics and financial oversight mechanisms inherent in cross-regional business operations.These characteristics emerged organically in response to the challenges posed by long-distance trade in the traditional commerce domain.

关 键 词：淳庄账簿 非独立核算单位 跨地域经营 成本 收付复式 

分 类 号：F729[经济管理—产业经济] K252[历史地理—历史学]