甬商钱庄与晋商票号的信用制度比较研究

甬商钱庄与晋商票号是明清时期分别由宁波商人和山西商人经营的民间金融组织。在新式银行还未设立前,钱庄与票号就已存在,它们利用各自的信用工具为社会资金清算服务,共同承担着促进商品流通的重任。甬商钱庄首创的过账制、以银元为本位的核算制、以日计息制,晋商票号施行的汇兑制、总分号制、资本营运制及分配制度等,都是有利于经济与金融互动发展的。通过这些制度对行为的有效约束,钱庄与票号在经营过程中一直保持着很高的信誉度。在倡导建立新型金融信用秩序的今天,对钱庄与票号这部鲜活、厚重的中国金融制度史进行深入研究,尤为必要。

A Comparative Study of the Credit Systems ofNingbo Merchants' Native Banks and Shanxi Merchants' Piaohaos

Ningbo merchants＇ native banks and Shanxi merchants＇ piaohaos are folk banking institutions operated by Ningbo and Shanxi merchants respectively during the period of the Ming and Qing Dynasties. By means of their respective credit systems they liquidated social funds, and played the role of promoting the circulation of commodity. The posting system, the silver dollarbased accounting system and the interest-bearing system adopted by Ningbo merchants＇ native banks, together with the exchange system, the scores system, the capital operation system and the allocation system enacted by Shanxi merchants＇ piaohaos, are co- nductive to the mutual economic and financial development. Through their governing effects, the native banks and the piaohaos had been maintaining a high degree of credibility in their operation. Today, in consistent with the practice which advocates the establishment of a new financial credit order, it is particularly necessary to conduct a deep study of native banks and piaohaos, which are an important heritage of China＇s financial system.