货币的本质、演化与启示——基于交易演化视角和部门资产负债表法的边际分析

The Nature,Evolution and Implications of Money:A Marginal Analysis Based on the Transaction Evolution Perspective and Sectoral Balance Sheet Method

本文从“交易”的逻辑原点出发,采用部门资产负债表法对货币的演化进行边际分析。研究发现,货币因交易而起源、演进,公共复式簿记是“变易”货币中的“不易”成分,故谓之为货币的本质。货币是一种调动人民创造、生产和交易积极性的制度工具,货币的本质是记录市场化社会剩余产品兑换权的公共复式簿记。货币的外在形式经历了商品货币→贵金属货币→纸币→记账货币的历史演进,从有形到无形;货币的信用形式经历了私人信用→王权信用→银行信用→国家→中央银行→商业银行“三位一体”信用的演化,从分散到集中;货币的记账方法经历了单式记账→复式记账的演进,从一元到二元;货币的记账权经历了个人→王权→政府→银行的演进,从相关到独立。货币体系可持续的条件是科学性与公正性:科学性要求社会剩余产品的不断创生必须与货币量的变化相协调,公正性要求公共复式簿记要协调机会公平与结果公平。

Starting from the logical origin of transactions,this paper makes a marginal analysis of the evolution of money by using the Sectoral Balance Sheet Method.We find that money originates and evolves because of transactions,and public double-entry bookkeeping is the not changeable component of changeable money,so it is called the essence.The paper reveals that money is an institutional tool to mobilize the initiative of people to create,produce and trade.The essence of the monetary system is a public double-entry bookkeeping system that records the exchange rights of surplus products in the market society.The external form of money has experienced the evolution from commodity money→precious metal money-paper moneydigital money,from tangible to intangible;The form of money credit has experienced the evolution from private credit→royal credit→bank credit→state-central bank-commercial bank trinity credit,from decentralization to centralization;The accounting method of money has gone through the evolution from single→double entry accounting,from one to two dimensional accounting;The authority for money accounting has evolved from the individual→crowngovemmentbanks,from relevance to independence.The sustainable condition for a monetary system is scientificity and justice.Scientificity requires that the continuous creation of social surplus products must be coordinated with the changes in the amount of money,and justice requires that public double-entry bookkeeping should coordinate the fairmess of opportunities and the fairness of outcomes.