市场交易抑或总分号制——清代徽商志成号的会计制度与财务管理  

Market Transactions or Head-and-Branch System——Accounting Practices and Financial Management of the Huizhou Zhicheng Firm in the Qing Dynasty

作　　者：王国晋 WANG Guojin(School of Humanities,Shanghai Jiao Tong University,Shanghai,China 200240)

机构地区：[1]上海交通大学人文学院,上海200240

出　　处：《当代会计评论》2024年第3期36-56,共21页Contemporary Accounting Review

基　　金：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”(项目编号:2021-Z07);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)”(批准号:21&ZD078)的阶段性成果之一

摘　　要：与商号广泛开设独立核算的分支机构相适应,中国传统商业发展出了一套兼具反映与管理功能的会计制度。这套会计制度采用收付复式记账和多人分工记账,实现了对财务状况和经营成果的真实反映。因此,传统会计制度在让血缘、地缘等关系成为徽商经营的重要资源的同时,又能降低私人关系侵蚀商业资本的可能性。这是传统商号能够降低包括代理成本在内的交易成本,以总分号制而非市场交易的方式来完成交易的重要原因。A set of accounting practices had been developed to account for and manage independent branches of Chinese firms.This set of accounting practices adopted cashbasis double-entry bookkeeping and multi-person division bookkeeping,to enable the true representation of financial status and operating result.This traditional accounting system not only kept the kinship and geographical ties as a valuable resource for Huizhou merchants,but also mitigated the risk of personal relationships undermining commercial capital.This mechanism played a crucial role in reducing transaction costs(including agency costs),and facilitated the completion of transactions through the head-and-branch system rather than relying on market transactions.

关 键 词：徽商 账簿 会计 交易成本 总分号 

分 类 号：F233[经济管理—会计学]