《申报》所见晚清招商局之账目公开

On the Public Accounts of the Merchants Steam Navigation Bureau Published in Shun Pao of Late Qing Dynasty

作为账目公开的方式之一,晚清时期的轮船招商局定期在《申报》刊载年度账略,既包括公司高管对于经营状况的报告,也包括会计账目,大致可以反映该局年度资产结构及运营绩效。《申报》对于招商局此举予以支持,经常配发专评,检讨得失,体现了与招商局的良性互动,也增加了该局账目公开的社会效果。虽然在账目公布方面存在一些不足与问题,但该局对适应公司机制、实行“透明经营”之探索与努力是不能否认的。

As one of the methods of publicizing accounts,the Merchants Steam Navigation Bureau of late Qing dynasty regularly published annual accounts in Shun Pao(《申报》),including company executives’reports on operating conditions,as well as accounting subjects,which could roughly reflect the annual asset structure and operational performance.Those actions was supported by Shun Pao with often allocating special assessments,reviewing the gains and losses,reflecting the positive interaction with the Bureau,and as a result,the social effect of the Bureau’s public account had been increased.Although there were some deficiencies and problems in the work of accounts publication,the Bureau’s exploration and efforts,for implementing the“transparent management”in order to adapt to the company mechanism,could not be denied.