晚清至民国时期晋商企业资本管理研究——基于合约、万金帐的考释

Study on Capital Management of Shanxi Merchants from the Late Qing Dynasty to the Republic of China--Research and Explanation Based on Contract and Wanjin Account

中国作为文明古国,有着悠久的商业历史和丰富的资本管理思想。晋商称雄商界五百年,清季更是成为全国商业、金融业的执牛耳者,饮誉海内。晋商在长期的商业竞争中,为了提高企业经济效率,降低经营风险,逐步建立起一套独特的资本管理制度,将东伙利益有机的结合在一起,实现了多种资源的合理配置。通过对晚清民国时期晋商合约、万金账的整理研究,不仅为我们了解晋商企业资本管理的理念及方法提供了一个很好的视角,对现代企业资本管理也具有一定的借鉴意义。

As an ancient civilization,China has a long commercial history and rich capital management ideas.Shanxi merchants have dominated the business world for five hundred years.In the Qing Dynasty,they have become the national leaders in commerce and finance,and they are well-known at home.In the long-term commercial competition,Shanxi merchants have gradually established a unique capital management system in order to improve their economic efficiency and reduce operating risks,which organically combined the interests of the owner and stuff and realized the rational allocation of multiple resources.Through the sorting and research of Shanxi merchants’contracts and Wanjin accounts during the late Qing Dynasty and the Republic of China,it not only provides a good perspective for us to understand the concepts and methods of capital management of Shanxi merchants,but also has certain reference significance for modern enterprise capital management.