摘要
对于民国农村借贷的研究已有不少成果,但综观有关论著,多数研究建立在各种农村调查报告、当时人研究论著、档案等文献资料的基础之上,而对藏于民间有关材料则注重不够。笔者近来收集到5本华北民国时期的农村借贷账本,笔者尝试使用文献分析、统计、会计学的方法对这5本账本重新进行分析并将账本中所反映的利率水平与农村调查报告中的数据进行了对比,发现二者有所不同。
There have been many research fruits on rural lending during the period of Repub- lic of China, but the majority of those researches are based on materials of rural survey re- ports, files and other documents. They all ignored the direct evidence of debit and credit-- borrowing book. Recently, the author has collected 5 borrowing books of North China during the period of Republic of China. Using the related methods like literature analysis, statistics, and accounting, those 5 books have been studied in depth. It＇ s quite meaningful to find that the level of interest rates in the rural survey reports and these 5 borrowing books are differ- ent.
出处
《古今农业》
2012年第3期95-105,共11页
Ancient and Modern Agriculture
关键词
民国
华北
借贷
账本
Republic of China, North China, Debit and Credit, Borrowing Book
