营口过炉银的卯期决算制度

Yingkou Guoluyin's Prime Accounting System

营口作为东北地区最早的通商口岸,是东北的门户和进出口贸易的中心。同时,随着过炉银制度的完善,营口也成为东北三省的金融中心,过炉银制度对于促进东北地区的经济发展起着至关重要的作用。对营口过炉银发展演变过程中的重要制度改进之一的卯期决算制度进行研究,对过炉银卯期决算制度的产生原因、主要内容和影响进行分析,以期为相关研究提供思路和借鉴。

As the earliest trading port in the Northeast,Yingkou is the gateway to the Northeast and the center of import and export trade.At the same time,with the improvement of the furnace silver system,Yingkou has also become the financial center of the three northeastern provinces.The furnace silver system plays a vital role in promoting economic development in the Northeast.This paper studies the accounting system of one of the important institutional improvements in the development of Yingkou furnace silver,and analyzes the causes,main contents and influences of the final accounting system in order to provide ideas for related research.