明清晋商理财思想透视——基于财务活动组织和财务关系处理的视角

Research on Financial Ideology of Shanxi Merchants in Ming and Qing Dynasty——Based on Organizing Financial Activities and Dealing with Financial Relationships

晋商理财思想博大精深,不仅展示了晋商理财的文明高度,而且昭示了理财活动的客观规律。晋商在组织财务活动方面的股份筹资、充分保本、酌盈济虚、抽疲转快、善于创新、严密控制、公座厚利、身股分红等思想,在处理财务关系方面的两权分离、信义为重、高度集权、严格考核、充分激励、严格约束、诚信经营、信用担保、审慎相与、团结互助等思想,都值得当代商人珍惜和学习。

The financial ideology of Shanxi merchants is profound and revealing not only in the levels of Jin-merchants financial civilization but also in many objective laws of financial activities, which is worthy to cherishing and learning. The authors consider that the ideology of organizing financial activities and dealing with financial relationships should be inherited and improved, including equi- ty financing, full capital preservation, surplus and deficiency adjustment, acceleration of turnover, innovation, strict control, withdraw- al surplus reserves, body-share dividends （which are relate to financial activities） and separation of ownership, credit-important, highly centralized ,strict assessment ,sufficient incentive, strict constraint, integrity management, credit guarantees, solidarity and so on.