發(fā)布時(shí)間：2018-03-23 02:17

  本文選題：近代榮家企業(yè)　切入點(diǎn)：冒險(xiǎn)精神　出處：《中國(guó)經(jīng)濟(jì)史研究》2017年01期 　論文類型：期刊論文

【摘要】：在對(duì)近代榮家企業(yè)的研究中,關(guān)于其20世紀(jì)20年代末到30年代初大規(guī)模投機(jī)的分析甚少。僅筆者搜集的財(cái)務(wù)資料記載就顯示,榮家企業(yè)的投機(jī)交易歷史長(zhǎng)達(dá)18年(1921-1938),本文把榮家企業(yè)的投機(jī)活動(dòng)劃分為四個(gè)階段:錢(qián)莊時(shí)期、操縱國(guó)內(nèi)市場(chǎng)時(shí)期、國(guó)內(nèi)交易所時(shí)期、國(guó)際交易所時(shí)期。經(jīng)過(guò)對(duì)與榮家企業(yè)投機(jī)相關(guān)的財(cái)務(wù)資料的梳理和分析,本文認(rèn)為:20世紀(jì)30年代,榮家企業(yè)爆發(fā)大危機(jī)的直接原因是國(guó)際期貨市場(chǎng)投機(jī)失敗造成的巨額虧損;間接原因則是企業(yè)大股東和高管大規(guī)模卷入投機(jī)交易活動(dòng),進(jìn)而導(dǎo)致實(shí)業(yè)經(jīng)營(yíng)的混亂。榮家企業(yè)參與投機(jī)的動(dòng)機(jī),與其對(duì)異常動(dòng)蕩的原料和產(chǎn)品市場(chǎng)的風(fēng)險(xiǎn)控制意圖相關(guān)。但榮家在投機(jī)的路上越走越遠(yuǎn),偏離了實(shí)業(yè)基礎(chǔ),最終因?yàn)樵趪?guó)際期貨市場(chǎng)上的慘重?fù)p失而致申新擱淺。
[Abstract]:In the study of modern Rongjia enterprises, the analysis of large-scale speculation from the late 1920s to the early 1930s is very few. Only the financial data collected by the author show that, The speculative trading history of Rongjia enterprises is 18 years from 1921 to 1938. This paper divides the speculative activities of Rongjia enterprises into four stages: the period of money bank, the period of manipulating the domestic market, the period of domestic exchange. During the period of international exchange. After combing and analyzing the financial information related to speculation of Rong Jia enterprises, this paper holds that the direct cause of the great crisis of Rong Jia enterprises in the 1930s is the huge losses caused by the failure of speculation in the international futures market. The indirect reason is that the large shareholders and executives of the enterprises are involved in speculative trading activities on a large scale, which leads to the chaos of the business operation. It has something to do with its intention to control the risk in the unusually volatile raw materials and product markets. But the Rong family has gone further and further along the road of speculation, deviating from the industrial foundation, and finally running aground because of heavy losses in the international futures market.
【作者單位】： 上海立信會(huì)計(jì)金融學(xué)院;
【基金】：上海立信會(huì)計(jì)金融學(xué)院校級(jí)項(xiàng)目“基于榮氏家族企業(yè)案例的近現(xiàn)代中國(guó)會(huì)計(jì)制度變遷研究”支持(項(xiàng)目號(hào):1132IA1112KJYJ11)
【分類號(hào)】：F279.29;K25

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