清代前期龙门账簿记报告编制方法研究——以晋商年终结算清单为例

A Study on the Compile Methods of Longmen-Accouts' Bookkeeping Report in Early Qing Dynasty: Based On the Shanxi Merchants' Annually Final Accounts

伴随长途贩运贸易和商品流通的发展,为解决资金和经营人才缺乏问题,晋商创立股俸制合伙商号。为了明确权益,晋商在编制簿记报告时,将作为独立市场主体的商号之资产和负债做了区分。有些商号将账务分为进、缴、存、该4类,并采用"进-缴""存-该"双轨制结算法计算盈亏和稽核账务,这即是中国传统的复式账法——龙门账。据现存晋商簿记报告可知,龙门账簿记报告在清代前期至少出现了3种不同的编制方法,其中两种为之前所未见,但其本质上都采用"进-缴"和"存-该"双轨结算方法。四柱账法向龙门账的演变与商号所有权和经营权的分离有一定关系,也与中国早期资本主义的发展是有关系的。

Because of the development of long-distance trade and commodity circulation, in order to solve the problem of lack of funds and management personnel, the Shanxi Merchants erected the stock-salary partnership system, and the firms are established based on it. In these circumstances, the firm was an independent market entity. In order to clear the rights and interests, the Shanxi Merchants made a distinction between business firms＇ assets and liabilities. When they compiled the bookkeeping reports. Some firms would divide all the accounting into four parts： income expenditure assets and liabilities, they used the ＂ income-expenditure assets-liabilities＂ as the double-track calculates system to tentative calculation gains or losses and audit account book, which is the Chinese traditional double-entry bookkeeping（ Longmen bookkeeping）. From the Shanxi Merchants＇ bookkeeping report, we knew that there were at least three different compiled methods in early Qing Dynasty, both of them were never seen before, but they essentially used the double track calculates system, which was made up of ＂income-expenses＂ ＂assets-liabilities＂. There has a certain relationship between the evolution of Sizhu account to Longmen account and the separation of firms＇ ownership and management right in the stock-salary system, but this evolution is related to Chinese capitalist development.