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明清时期晋商徽商资本组织之比较
引用本文:李梅.明清时期晋商徽商资本组织之比较[J].山西财经大学学报(高等教育版),2011,14(1):87-90.
作者姓名:李梅
作者单位:太原师范学院经济系,山西,太原030012
摘    要:明清时期随着商品经济的发展,产生了以晋商、徽商为代表的“十大商帮”。近年来,对于晋商的兴起、发展以及衰落的原因,已有较多的研究,而包括徽商在内的徽学研究也取得了较丰硕的成果。文章从明清时期中国商业资本组织形式的角度出发,结合晋商、徽商账簿的会计分析,对晋商、徽商的资本组织进行比较。

关 键 词:晋商  徽商  合伙经济  资本股  人身股

Comparison and Contrast of Capitalist Organization of Shanxi Merchants and Anhui Merchants in Ming Dynasty and Qing Dynasty
LI Mei.Comparison and Contrast of Capitalist Organization of Shanxi Merchants and Anhui Merchants in Ming Dynasty and Qing Dynasty[J].Journal of Shanxi University of Finance and Economics,2011,14(1):87-90.
Authors:LI Mei
Institution:LI Mei (Dept. of Economics, Taiyuan Normal University, Taiyuan 030012, China)
Abstract:Chinese economy has been famous for Ten Commercial Groups, which was famous for Shanxi merchants and Anhui merchants with the development of business economy in Ming Dynasty and Qing Dynasty. There has been a number of researches on the development and declination of Shanxi merchants and Anhui merchants as well. This paper compares and contrasts the capitalist organization of Shanxi merchants and Anhui merchants in Ming Dynasty and Qing Dynasty.
Keywords:Shanxi merchants  Anhui merchants  partnership economy  capital stock  security stock
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