摘要
遗存下来的同和、兆成等合伙商号的盘单、合墨文书详细记载了合伙股东、资本和利润分配等内容,具体呈现了晚清徽商合伙经营的实态。这批合伙商业文书揭示了股东构成、股权流转和资本流向的新变化,以及影响经营利润的社会因素和内部机制。
The Pandan and Hemo documents of the joint firms such as Tonghe and Zhaoeheng have kept de-tailed records of partnership, capital and profit distribution, demonstrating the actual shape of businesses a-mong Huizhou merchants in the late Qing Dynasty. These documents reveal not only the new changes in so-cial attributes of shareholders, equity circulation and capital flows, but the social ~ inner factors that influ- ence the business performance.
出处
《安徽师范大学学报(社会科学版)》
CSSCI
北大核心
2012年第4期486-493,共8页
Journal of Anhui Normal University(Hum.&Soc.Sci.)
基金
教育部人文社会科学研究项目(10YJAZH017)
安徽省哲学社会科学规划项目(AHSK09-10D104)
关键词
盘单
合墨
合伙
晚清徽商
Panda document
Hemo documents
Partnership
Huizhou Merchants