摘要
五口通商后,兼具贸易与金融功能的口岸茶栈成为近代茶叶外销的重要一环。发现于20世纪90年代的歙县芳坑江氏茶商账簿记载了清末徽州茶商江氏一族往来徽州与上海之间经营外销茶的情况。通过解读这批商业账簿,可以发现清末上海茶栈向江氏茶号提供平均占其年度总资金40.72%的款项,且具有较强的时序性与针对性。茶栈藉此构建起有效的箱茶供给渠道,并控制后续经销环节。通过拆分销售的方式,各茶栈将运输至上海的箱茶售与不同的洋行,在此过程中产生的各类费用虽由茶栈收取,却实际流向了茶栈、洋行与其他机构。在未计算放款利息的基础上,茶栈经销每帮箱茶的实际收益可占茶价的10%以上,虽不及后人所诟病的20%,但亦获利不浅。江氏茶商账簿所呈现的上海茶栈在放款、运输以及销售等主要经营环节的实际形态,为进一步了解口岸茶栈的贸易方式与规制以及徽州茶叶出口提供了可能。
After the opening of five treaty ports,tea warehouses,located in the ports and having both trade and finance functions,became an important part in the export of tea in modern times.Found in Fangkeng Village of She County in the 1990s,the account books of the tea merchants of Jiang family kept a good recording of tea exporting trade in Huizhou and Shanghai in the late Qing Dynasty.With the study of this bunch of business account books,it can be found that the tea warehouses in Shanghai provided an average of 40.72%of Jiang family tea merchants'annual total funds,in regular time and with a fixed sum for fixed purposes.The tea warehouses thus built up an effective channel for supplying boxed tea and controlled subsequent distribution channels.By dividing sales,the tea warehouses sold the boxed tea transported to Shanghai to different foreign firms,and the income of different kinds made in these transactions was actually collected by the tea warehouses,but flowed to the tea warehouses,foreign firms,and other institutions.Without considering the interest on loans,the actual profit earned by the tea warehouses in selling each batch of boxed tea could amount to more than 10%of the tea price,which was a substantial profit,though less than the 20%that was loathed by people of later generations.The marketing formats of Shanghai tea warehouses in lending,transportation,and sales,as presented by Jiang family tea merchant's account book,provide a possibility for further understanding the trade methods and regulations of the tea warehouses at ports and the export of tea from Huizhou.
作者
张小坡
武倩
ZHANG Xiao-po;WU Qian
出处
《南京大学学报（哲学．人文科学．社会科学）》
北大核心
2024年第3期98-113,159,共17页
Journal of Nanjing University(Philosophy,Humanities and Social Sciences)
基金
教育部人文社会科学重点研究基地重大项目(22JJD790001)。
