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在线阅读 --哲学社会科学版 2020年6期《嘉道时期北京账局的工商业借贷研究》
嘉道时期北京账局的工商业借贷研究--[在线阅读]
陈添翼1, 刘秋根2
1. 邯郸学院 地方文化研究院, 河北 邯郸 056005;
2. 河北大学 宋史研究中心, 河北 保定 071002
起止页码: 35--47页
DOI: 10.13763/j.cnki.jhebnu.psse.2020.06.005
摘要
账局是清代北京金融市场上的重要金融机构之一,账局主要业务之一就是对工商业放款。清代中期以来,从活跃在北京的玉盛号、玉盛吉、永锡号等三家账局账折中所记载的情况看,该时期北京账局对工商业放款方式灵活多样,其基本原则是利随本到,借贷期限以一年为止。从借贷时间分布上看,正月的借贷数量最少,最为疲滞,其他月份交易均较为频繁,八、九、十月的交易最盛。账折关于工商业放款利率的记载有两种,一是在利息行市基础上的放款,九七扣付利息,即按应付利息的97%扣付。二是借贷月利固定在1分2厘左右,实利不扣。而利息行市一般在4厘、5厘、6厘之间,个别时间上涨至7厘、8厘,最高不过1分。嘉道时期的北京金融市场上,账局已经起到借贷中心的作用。

A Study on Industrial and Commercial Lending of Beijing Zhangju (Accounting Bureau) in Jia-Dao Period of Qing Dynasty
CHEN Tianyi1, LIU Qiugen2
1. Handan University, Handan, Hebei 056005, China;
2. Research Center of Song History, Hebei University, Baoding, Hebei 071002, China
Abstract:
Zhangju(Accounting Bureau) was one of the important financial institutions in Beijing financial market in the Qing Dynasty. One of its main businesses was to lend money to industrial and commercial enterprises. According to the account records by Yu Sheng Hao (玉盛号), Yu Sheng Ji (玉盛吉) and Yong Xi Hao (永锡号), which had been active in Beijing's industrial and commercial lending since the Mid-Qing Dynasty, Beijing Zhangju had flexible and diverse ways to lend money to industry and commerce in this period, and its basic principle was that the benefits should follow the principal and the loan period should be one year. From the perspective of time distribution of lending, the number of loans in January was the lowest and the most sluggish, while the transactions in other months were more frequent, and the transactions in August, September and October were the most prosperous. There were two kinds of records about the interest rate of industrial and commercial lending. One was lending on the basis of interest market and the actual interest payable was 97% of the original interest payable. The other was the monthly interest fixed at about 1.2%, and the actual profit was not deducted. Interest market was generally 0.4%, 0.5% and 0.6%. It went up to 0.7% and 0.8% at times with a maximum at 1%. In the market of Beijing during the Jia-Dao Period of Qing Dynasty, the Zhangju had already played the role of a lending center.

收稿日期: 2020-04-20
基金项目: 国家社会科学基金重大项目“山西民间契约文书搜集、整理与研究”(项目编号:14zdb036);用友公益基金会第二届“商的长城”重点项目“账局、放账铺研究及资料整理”(项目编号:2018-Z01)

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