从晋商研究中看金融学科理论的缺陷

Problems in Finance Discipline Theory form the Research of Shanxi Merchants

文章从账局、票号入手研究了中国早期银行业的产生与发展,同时以马克思的相关论述为依据,对当前金融学科中"商业信用是银行信用的基础"、"银行是工场手工业和大商业发展阶段的产物,绝不是机器工业和资本主义国家才会产生银行"、"借贷资本性质和借贷资本来源"、"贷款利息率的低微"等问题进行了探讨。

The paper makes an analysis on the birth and development of early Chinese banking from Piaohao and Zhangju, and the author makes a discussion on many important theories in finance discipline based on related Marxist theories.