International Society for Quantitative History

QH Webinar Series

「同一賬,記兩簿」:清代豐盛泰號賬本的復式簿記 Double-entry bookkeeping in traditional Chinese account books: an analysis of the accounts of the Fengshengtai company in the Qing Dynasty

16:00 | Thursday, July 2, 2020

Zoom Webinar

Mandarin 講座以普通話進行

Shuji Cao 曹樹基

Shuji Cao 曹樹基

Distinguished Professor of History, Shanghai Jiao Tong University

Photo provided by the Speaker

曹樹基依據的豐盛泰號賬簿共有101冊,時間起自咸豐六年(1867),止於光緒十六年(1890),持續時間34年。豐盛泰是一個食鹽零售商號,由山西高平縣商人創設,清代后期活躍於河南洛陽東郊地區。與此同時,豐盛泰還開有分號,在周口與江南等處經營布業。

曹樹基和李錦彰通過對於清代豐盛泰賬簿的分析,建構了一個有關中國傳統賬簿的邏輯體系。不同時代不同地區名稱各異的各式賬簿,其實都可以歸為「營業賬簿」與「會計核算賬簿」兩個大類。營業賬簿分為流水賬、客戶賬與家庭開支賬;會計核算則有三腳賬、四柱賬與龍門賬等方法。非股份制的小型家庭企業多採用單式與復式結合的三腳賬記賬方法,股份制的中型與大型企業,多採用純粹的復式記賬方法。在這個意義上,不僅將三腳賬視為中國單式簿記的觀點不能成立,而且,將其視為單式簿記向復式簿記的過渡的觀點也不能成立。曹樹基認為傳統中國的商業資本主義與西方的商業資本主義,無論在形式上還是在性質上,都是相通的。

在今期的量化歷史網上講座,曹樹基將解說傳統中國的復式簿記與西方的復式簿記,在形式上和在性質上是如何相通。

Shuji Cao曹樹基
Distinguished Professor of History
Shanghai Jiao Tong University
Cao’s co-author: 李錦彰

Thursday, July 2, 2020

Zoom Webinar

Shuji Cao 曹樹基

Mandarin 講座以普通話進行

The Quantitative History Webinar Series aims to provide researchers, teachers, and students with an online intellectual platform to keep up to date with the latest research in the field, promoting the dissemination of research findings and interdisciplinary use of quantitative methods in historical research. The Series, now in its third year, is co-organized by the International Society for Quantitative History, HKU Business School, and Hong Kong Institute for the Humanities and Social Sciences. 量化歷史網上講座系列由香港大學陳志武和馬馳騁教授聯合發起,旨在介紹前沿量化歷史研究成果、促進同仁交流,推廣量化方法在歷史研究中的應用。本系列講座由國際量化歷史學會、香港大學經管學院和香港人文社會研究所全力支持和承辦。

Conveners: Professor Zhiwu Chen & Dr. Chicheng Ma (HKU Business School)

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