清代晋商的退伙、散伙与股份继承

Withdrawal,Dissolve and Share of the Inheritance of Shanxi Merchants in Qing Dynasty

有清一代,晋商股份合伙经营者不在少数。学界对此多有研究,但对其合股经营中的退伙、散伙以及股份继承等情况鲜有论述。笔者通过对新收集到的一批晋商原始契约的分析,认为晋商合伙经营中的退伙存在静身出号、抽出本金、取出本利三种情况。散伙时的债务承担存在经官断或自行协商两种模式。而自行协商中又有按股均分,按股均分前提下约定限制性条款,以及定立合伙契约时约定债务的有限承担而在散伙时生效这三种情况。至于股份继承问题,存在先继承再退伙、散伙,继承后由其他合伙人单拨不可再次继承的抚恤股份三种情况。

In Qing Dynasty, quite a few Shanxi merchants chose share cooperation. Though there are some relevant studies, few focused on issues about withdrawing , disbanding and share inheritance. This pa- per analyzes some new collected original contracts signed by Shanxi merchants, and concludes that there are three forms concerned with canceling business as to Shanxi merchanrs＇ partnership, namely, leaving with noth- ing, extracting capital and withdrawing capital and profit. When merchants cancel business, there are two kinds of responsibility for debt; one is judged by officers and the other is consulted by themselves. As for con- sultation, it is divided into three ones, namely, average allocation by shares, average allocation by shares with limited rules, and limited responsibility for appointed debt by signing contracts which goes into effect when the firm is disbanded. As to share inheritance, there are three kinds, namely inheritance before withdrawing, in- heritance before disbanding, and single appropriation comforting shares after inheritance by other partners which arent inherited again.