日新中:一个早期票号在汉口的经营实态——以道光末年《日新中票号汉镇月清账》为中心

Rixinzhong Piaohao:The Business Reality of an Early Stage Piaohao in Hankou——Centered on"Monthly Account Book of Rixinzhong Piaohao of the Branch Store in Hankow"in the Last Years of Daoguang Reign

道光末年的《日新中票号汉镇月清账》是目前所见最早的票号账簿,反映了山西票号早期的发展水平和阶段特征。研究发现,1840年代末的日新中票号汉口分号已形成了一套格式规范、内容详实且非常成熟的记账制度。其业务类型以汇兑为主、捐项等其他业务为辅,且业务规模大、收交基本平衡;业务对象以商号为主、个人为辅,呈现主体多样化、内容复杂化、分布差异化的特点;业务范围以汉口为中心,遍及大江南北,且南北业务基本平衡。收益来源以汇费收入为主,以色平收入为辅,兼及捐项收入,具有收益来源多元化、收益算法复杂化等特点。日新中的经营状况说明,山西票号在太平天国运动爆发前有着巨额的资金流水和良好的抗风险能力,这是其能够在此之后迅速介入并参与清王朝财政体制运转的重要基础。

The"Monthly Account Book of Rixinzhong Piaohao of the Branch Store in Hankow",have been produced in the last years of Daoguang Reign,and is the earliest account book of Shanxi Piaohao.This account book reflects the early development level and stage characteristics of Shanxi Piaohao.The research from the account book shows that:the Hankou Branch of Rixinzhong Piaohao has formed a set of accounting system with standardized format,detailed content and very mature in late 1840s.In terms of business form,Hankou branch's business type was dominated by exchange,supplemented by donation and other business,and its business scale was large,and its in-exchange(收会)and out-exchange(交会)was basically balanced;its business object was dominated by firms,supplemented by individuals,showing the characteristics of diversified subjects,complicated contents and differentiated distribution;its business scope was centered in Hankou,covering the hole China,and the north and South business was basically balanced.In terms of income sources,Hankou branch was mainly composed of remittance income,supplemented by Seping(色平)and donation income,which has the characteristics of diversified income sources and complicated income algorithm.The business situation of Rixinzhong shows that Shanxi Piaohao had huge capital transactions and good risk resistance ability before the outbreak of the Taiping Rebellion,which was an important foundation for them to quickly participate in the operation of the Qing Dynasty's financial system after the outbreak of the revolution.