近代小型商号低成本服务的商业模式——以赣州义和祥为中心

The Low Cost Service Business Model of Modern Small Enterprise-A Study Based on Ganzhou's Yi He Xiang

义和祥账簿记录了晚清民国时期一家小型钟表商号的经营细节。本文通过对商业凭证、商业信函的解读与账目的计算,以及田野调查等方式,对义和祥的商业模式进行细致的分析。19世纪晚期,钟表、照相等洋货从沿海向内地不断渗透,在内地城市形成了不同规模的消费市场。沿海商人携技术而来,凭借传统家庭关系组建“家庭企业”,通过商业合作吸纳社会资金、建立购销渠道,并以赊账率较低的销售方式和具有复式特色的簿记体系为基础,保障商号的盈利与维持现金流。这种深度依赖商业合作的“低成本服务模式”,是小型商号参与洋货消费市场的基本模式。义和祥的经营实践表明,传统商业模式足以容纳机械时代洋货的流通。

Yi HéXiang(‘YHX')account books records the operation details of a small watch enterprise in the late Qing Dynasty and the Republic of China.This paper makes a detailed analysis of the business model of YHX through the interpretation of business vouchers and business letters and the calculation of accounts,as well as field investigation.In the late 19th century,watches,photographs and other foreign goods penetrated from the coastal areas to the mainland,forming consumer markets of different scales in mainland cities.Coastal merchants came with technology,established"family enterprises"by virtue of traditional family relations,absorbed social funds through commercial cooperation,established purchase and sales channels,and based on the low credit rate of sales and bookkeeping system with partial double-entry characteristics,to ensure the profits of the enterprise and maintain cash flow.This"low-cost service mode",which relies heavily on commercial cooperation,is the basic mode for small enterprise to participate in the consumer market of foreign goods.The operation practice of YHX shows that the traditional business model is sufficient to accommodate the circulation of foreign goods in the mechanical age.