论中国本土商业银行的发轫——宁波钱庄过帐制度研究

About the beginning of Chinese domestic commercial banking——A research of Ningbo money houses' accounting system

在中国金融业由传统走向近代化的进程中,宁波钱庄无疑是居功至伟的。通过对宁波钱庄的考察,发现其过帐制度实现了钱庄的开户结算和同城票据交换,以致货币供给量得到扩张,银行信用尤其是信用创造货币功能得以彰显,也正是从这个意义上说明实行过帐制度的宁波钱庄(大同行)已经具备近代商业银行的雏形。

Undoubtedly, Ningbo money houses played an important role in the modernization of Chinese financial sector. On the basis of investigating Ningbo money houses, it was found that its accounting system brought about its ability of opening and settling an account as well as clearance, which led to the expansion of money supply and the presentation of banking credit, especially the function that credit creates money. This shows that Ningbo money houses which implement accounting system have had the shape of modern commercial banking.