析论清政府对胡光墉破产清算案的审理——以华商股份、行用补水案为中心

The Bankruptcy Liquidation of Hu Guangyong:A Study of the Case of Shares of Chinese Merchants and Transshipment Fee

胡光墉破产清算案,系探讨晚清官商关系的典型案例。最初清政府是在阜康商号倒闭时对胡光墉的官亏索赔,后发展到对西征借款华商股份案以及行用补水银案的清算。其中,华商股份案并无确实证据,行用补水案数年前已经左宗棠奏销结案,却在胡光墉破产危机中被户部强行清算索偿。这成为胡光墉最终破产的重要原因。在此过程中,胡光墉借助左宗棠等地方督抚势力,一度有所抗争,这种政治资源是胡光墉在晚清商界迅速崛起的重要背景。但左宗棠等人的一再转圜,并未扭转户部借助强权严厉清算胡光墉的结局。由此证明,权力大于商业规则的经商环境,并不能给商人利益带来稳定而切实的保障。

Hu Guangyong’s case epitomized the relationship of state and merchants in Qing. In the course of liquidation, Qing government claimed for reimbursement of transshipment fees, which was an impetus to Hu’s bankruptcy. Hu asked help from regional governors such as Zuo Zongtang, who had played an important role in Hu’s rise. Despite governors’ effort, the Ministry of Revenue sternly liquidated Hu’s firms. This indicated that, next to Qing’s political power, the protection of interests of merchants was still inadequate.