明清徽商资本组织的转化

Transformation of Capital Organizations among Huizhou Merchants in the Ming and Qing Dynasties

资本组织转化是明清商业经营中的普遍现象,徽商也不例外。明清徽商资本组织转化类型分为独资转化为合伙、合伙转化为独资和旧合伙转化为新合伙三种。不同商业中,资本组织转化类型既有单一的,也有多种的。分家、入伙、退伙、拆伙、转卖和重组是资本组织转化的主要方式,人员变故、资本不足和经营不善是资本组织转化的主要原因。资本组织转化是徽商应对经营危机的措施之一,增资增效为资本组织转化的目的所在。资本组织与所有权及所有制相关联,通过包括资本组织转化在内的所有制改革,是改善企业经营不良的重要途径。

The transformation of capital organizations was a common phenomenon in commercial management during the Ming and Qing Dynasties,and the Huizhou merchants were no exception.The types of capital organization transformation among Huizhou merchants in the Ming and Qing Dynasties included the transformation of sole proprietorships into partnerships,partnerships into sole proprietorships,and old partnerships into new partnerships.In different commercial individuals,there were both singular and multiple types of capital organization transformations.Division,joining,withdrawing,dissolution,ownership-transferring,and restructuring were the primary methods of capital organization transformation.The main reasons for capital organization transformation were changes in personnel,insufficient capital,and bad management.Bad management was an important factor in the transformation of capital organizations.The aim of this kind of transformation was to increase capital and enhance efficiency,and also was their measure to deal with business crises.Associating capital organization with ownership and ownership systems and implementing ownership reforms,including the transformation of capital organization,is the crucial approach to improving management.