基于山西商号的会计核算——以《光绪十六年乾盛晋总结清账》为中心

Accounting to the Shanxi Corporation:Centered on The Year-end Account of Qian Shengjin in Guangxu Sixteen Years

《光绪十六年乾盛晋总结清账》是商号乾盛晋的通年总结,包含了总号的年结清单、分号的收支流水以及放账字号的款项名册。乾盛晋账簿在形式上具有总结账的一般属性,体现了账簿书写的规范性和严谨性。乾盛晋商号的会计核算,主要采用四柱结算法,系统地反映了其一年的收支状况。通过对四柱账法的“复合”使用,多方面呈现不同业务的往来情形。它一方面是“账局运营”的独立核算,另一方面还兼做“汇兑”业务,亦需遵循“分号制”的核算体系,对于传统中式账簿的研究具有重要意义。

The study of folk literature has increasingly become a“prominent study”.The Year-end account of Qian Shengjin in Guangxu Sixteen Years is a summary of the year-s accounts.It included the annual total detailed account of the head firm,the income and expenditure current of the branch firm,and the fund lists of the lending firms.Qian Shengjin s account book has the general attributes of the year s accounts in form,which reflects the standardization and rigor of the book writing.The financial accounting about the Qian Shengjin adopts the four-pillar settlement method,which systematically reflects its annual revenue and expenditure status.Through the use of the“composite”of the four-pillar account method,there are different situations of different businesses.On the one hand,it is the independent accounting of the“Operation of the Account Bureau”,and on the other hand,it also does the“exchange”business.It also needs to follow the“division system”accounting system,which is of great significance for the research of traditional Chinese account books.