清末民国借贷的研究——以10份账本为基础.docVIP

Classified Index: U.D.C:  CODE:10075 NOA Dissertation for the Degree of M. History The Research on Borrowing and Lending During the late Qing and the Republic Based on 10 Bookings Candidate: Wang Liyan Supervisor: Prof. Liu Qiugen Academic Degree Applied for: Master of History Specialty: Specified History University: Hebei University Date of Oral Examination: May,2013 摘 摘  要 要 借贷研究既是经济史又是金融史研究的一个重要课题，现有成果已经非常引人注 目。然而，多数研究建立在各种农村调查报告、当时人研究论著、档案等文献资料的基 础之上，而对藏于民间有关文书材料则注重不够。本文中，笔者以五本民国私人借贷账 本和五本清末金融机构借贷账本为材料，使用统计学、社会学、经济史、金融史等相关 知识对这十份账本进行定性、数据统计、分析比较，并结合其他史料对当时借贷情况做 一客观分析。最后，利用分析结果笔者对经济史研究中的两个问题提出来自己的看法。 其中包括对民国时期华北农村借贷利率的再估计以及标期标利制度作为信用公履期在 货币经营业向银行业转变中所起的作用。 另外，借贷账本本身作为放贷者管理债权债务的手段，“使得我们得以再现由历史 文献所提供的数据与具体真相之间曾暂付阙如的某些极其重要的环节。”其中的内容比 我们想象得要丰富得多，包括不同的借贷主体的记账方式与记账用语，转账与兑账的处 理，债务与债权的转记、借贷关系中的第三方、契约与账本的互动等，反映了当时的经 济管理思想与管理模式。因此对这些内容进行研究具有会计史意义，非常重要。笔者拟 对借贷账本的账面进行会计分析，通过对记账项目、记账习惯、行息方式的记录，为解 析商业的运营状况、管理方式、经营理念及商事习惯提供重要资料。 关键词  清末  民国  账本  借贷 I Abstract Abstract Research on the subject of borrowing and lending is very important on both economic history and financial history, on which there has been fruitful. However, the majority of those are based on the material of rural survey report, files, and other documents. They all ignore the direct material of the act of borrowing and lending ----bookings. Recently, the author collected 10 borrowing and lending bookings fortunately, in which 5 are from private in the rural, the other 5 are for traditional financial organizations. Those 10 bookings are analyzed and compared with data and other contents by the means of statistics, sociology, economics to secure useful data and qualities. Moreover, the author has gotten some opinions on two hot questions using bookings. Besides, borrowing and lending bookings are the main way for people to govern the credit recode, which “make some details between the data from files and the true history clear.” The contents in bookings are abundant unimaginably, where there are pr