A Textual Research of the Wanjin Account-Books:Taking Commercial Textbooks and Account-Books as the Center
Based on the commercial textbooks and historical materials of account-books,this paper examines and demonstrates the characteristics of the name,essence,origin and historical e-volution of the"Wanjin Account-books"created and used by the Shanxi merchants.The"Wanjin Account-books"are very characteristic Account-books created and developed by the Shanxi mer-chants in the hundreds years of their commercial practice.It is the source and foundation of the life for the Shanxi merchants.It has the common form of general account-books,but shows very different content expression and profound meaning from ordinary account-books.The account-books originated from the commercial philosophy of the Pingyang,Ze and Lu merchants in the Wanli Reign of the Ming Dynasty which says:"one provides capital,and all other partners do business together".The"Wanjin Account-books"has the feature that one account-books may be used through the whole life of a firm,and recording information of great significance to the sur-vival of the firm,such as contracts,regulations of the firm,stock compensation composition and equity changes,profit distribution,detailed lists,etc.,Being the basis of firm operations,the"Wanjin Account-books"collects the core materials of the firm.They are special account-books that play a fundamental role in the overall operation and capital flow of a firm.
Jin(Shanxi)MerchantsWanjin Account-Bookscommercial textbookscapitaldetailed list
万方数据
维普
