《汪氏典业阄书》研究——清代徽商典当业的一个实例

The study on"the JiuShu of Wang's pawn industry

《汪氏典业阄书》是研究徽商的新资料。其内容反映了徽州典商跨入近代社会门槛时资本运作的情况。阄书之“总帐”载明清代徽典资本构成为两部分 :“承祖业分受财本”和“生息资本”。其中社会存款约占总资本的 2 8%。“墨议”中“四典并无会票在外”一款说明徽典普遍经营会票 ,具有良好的商业信用。汪氏典业析产和徽典经营会票不能获利的情况表明 ,在当时市场条件下 ,徽商资本已难以壮大。

The JiuShu of Wang's pawn industry'is a new sort of data and literature for the study of the Huizhou merchants,in which the ways of capital operation between the periods of the traditional society and the modern one were reflected.We can learn from the general ledger(explicitly recorded)that the Huizhou merchants' pawn industry consisted of two parts:inheritance from the family and bear interest capital,among which the social deposition took about 28 percent.The sentence of 'no Huizhou is outside'indicated that Huizhou merchants' pawn industry run Hui Piao commonly and possessed good commercial credit.Also,the fact of Wang's pawn property was divided into several parts and the operation of running Hui Piao couldn't make a profit demonstrated Huizhou merchants' commercial capital was difficult in expanding at the market condition of that time.