首页|山西票号账簿"归户"问题研究——以《晋商史料集成》为例

山西票号账簿"归户"问题研究——以《晋商史料集成》为例

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近几十年来,山西商人文书逐渐走入学术界的视野,其中包括大量票号账簿.目前学术界对于票号账簿定性归户考证并未形成比较系统的研究,但正确的归户既能纠正以往的错误认识,又能规范下一步研究.《晋商史料集成》中"票号账册"一节影印出版了三十五本票号账簿,其中十七本归户有误.仔细研读账簿内容可发现吉立时间、所属票号、所属分号及账簿性质四要素可将账簿归入正确时空之中,方便下一步成谱系的对账簿中所反映的会计史、金融历史地理、区域史及社会经济史问题开展讨论.
Research on Guihu Problem of the Account Book of Shanxi Piaohao——Taking the Integration of Historical Data of Shanxi Merchant as an Example
In recent decades,Shanxi Piaohao documents have gradually entered the academic field of vision,including a large number of account books.At present,the academic community has not formed a systematic study on the Guihu problem of the Piaohao account books,but the correct Guihu can not only correct the previous wrong understanding,but also standardize the next research.The section of"integration of historical data of Shanxi merchant"photocopies and publishes 35 account books,of which 17 are incorrectly classi-fied.Careful study of the contents of the account books can find that the four elements of the Jili time,the name of Piaohao,the semico-lon and the nature of the account book can be classified into the correct time and space,so as to facilitate the discussion of the account-ing history,financial historical geography,regional history and social and economic history reflected in the next genealogy.

Shanxi Piaohao account bookGuihuIntegration of Historical Data of Shanxi Merchanterrata

宋梦琪

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武汉大学 历史学院,湖北 武汉 430072

山西票号账簿 归户 《晋商史料集成》 勘误

2024

忻州师范学院学报
忻州师范学院

忻州师范学院学报

影响因子:0.186
ISSN:1671-1491
年,卷(期):2024.40(6)