摘要
回利制是明清商业经营分配制度的一种特殊形态,这种制度多存在于合伙组织中,尤其是正余利制分配方式的合伙组织中。回利的年利率与正利的年利率相一致。研究认为,回利制是对正余利分配制度的一种补充,也是对所有人支取资本而采取的一种变通方法,意在防止所有人在经营期间支取商业资本,使得收益分配更为合理。
The repayment system was a special style in the business in the Ming and Qing Dynasties;it existed in the partnership organization,especially in the commercial management of the positive profit distribution system.The annualized interest rate of the repayment was the same as that of the positive profit.The study found that the repayment system was a complement to the system of the distribution of the positive profits and a workaround for the acquisition of the capital by the owners,the regulations on the return of profits were intended to prevent all owners from paying off the commercial capital during the operation and to make the distribution of the income more reasonable.
作者
王裕明
WANG Yu-ming(Institute of History,Jiangsu Provincial Academy of Social Sciences,Nanjing 210004,China)
出处
《安徽史学》
CSSCI
北大核心
2018年第5期126-130,共5页
Historical Research In Anhui
基金
江苏省社科规划重点项目(15LSA002)"明清商业经营体制研究"的阶段性成果
关键词
回利
正余利
商业账簿
徽商
repayment system
positive profit
commercial book
Huizhou merchants
