山西票号在上海的业务和收益研究——以光绪三十二年日升昌票号上海分号《年总结账》为例

Research on Shanxi Piaohao's Business and Income in Shanghai:Rishengchang Shanghai Branch's Annual Summary Account Case Study in Guangxu Thirty-two Years

日升昌票号咸丰年间起登陆上海滩,至此与上海的发展形影相随,在上海设立分号的时间大体为一个甲子。借助日升昌票号的原始资料,针对光绪皇帝推行新政伊始(1906年)的日升昌票号在上海的金融经营情况予以考察具有双重意义:既给出一个"时点"的山西票号业务和收益绩效,也从白银货币运动、汇兑的角度探究当时上海的"经济及其金融状况"。作为几乎相同情况的二十六、七家票号在上海具有群体效应的代表,重点关注山西票号的业务和收益,不失为探讨票号兴衰轨迹的正确方法和方向,更为重要的是:近代金融与近代上海城市化的步伐休戚相关。

Rishengchang Piaohao had experienced sixty years along with Shanghai since the establishment of branch offices in Xianfeng period. The Guangxu emperor began implementation of the new deal in 1906, at this time, Rishengchang Piaohao＇s financial Business had developed to a new stage.The study of Rishengchang Piaohao in this period has double meanings： it shows the Shanxi Piaohao＇s business and revenue performance at a point in time,it also shows the ＂economic and financial conditions＇in Shanghai from the point of view of the silver currency movement and exchange, because Rishengchang can be seen as the representative of more than twenty Piaohao branch in Shanghai. The research of Shanxi Piaohao＇s Business and Income is the right way to the study of the rise and fall of the Piaohao. More important is＂ the modem finance and the modem Shanghai city is closely related.