摘要
明清时期随着商品经济的发展,产生了以晋商、徽商为代表的"十大商帮"。近年来,对于晋商的兴起、发展以及衰落的原因,已有较多的研究,而包括徽商在内的徽学研究也取得了较丰硕的成果。文章从明清时期中国商业资本组织形式的角度出发,结合晋商、徽商账簿的会计分析,对晋商、徽商的资本组织进行比较。
Chinese economy has been famous for Ten Commercial Groups, which was famous for Shanxi merchants and Anhui merchants with the development of business economy in Ming Dynasty and Qing Dynasty. There has been a number of researches on the development and declination of Shanxi merchants and Anhui merchants as well. This paper compares and contrasts the capitalist organization of Shanxi merchants and Anhui merchants in Ming Dynasty and Qing Dynasty.
出处
《高等财经教育研究》
2011年第1期87-90,共4页
Journal of Higher Education Finance
关键词
晋商
徽商
合伙经济
资本股
人身股
Shanxi merchants
Anhui merchants
partnership economy
capital stock
security stock
