Small But Overall: Analyzing Of Account Books Of A Common Business Establishment In Shanxi(1893—1935)

This thesis mainly researches on a volume of account book in the folk. The volume is collected and provided by my supervisor-professor Xing Long, it is filed in the research center for the Chinese social history of Shan Xi University. The volume records the operation condition of a common business establishment at the end of Qing dynasty in Wen Shui county of Shan Xi province. It puts down the trade store, type, quantity and item, which has a complete and coherent variety, besides that, it is still a valuable history material.The volume contains much more forty books which span over forty years from 1893 to 1935, including the account books about village account, outside village , hiring labor account , current account , temporary account, credit account. Through arranging the material of volume, combing the investigation of field of local place and some bibliographies, we can make sure that the name of the business establishment which situated in "Xi Nanshe" village of Wen Shui county was "Chang Yugong". The store "Tian Cihe " was the forerunner of the store "Chang Yugong". On the basis of arranging and making statistic and analyzing the material, the paper particularly sets forth the exchange condition of that store, which includes the transaction variety, exchange party and market trade situation of local place;it analyzes the using condition of money and rate of exchange of silver which have closely relation with commodity trade;it records the price exponent of each year and also analyzes the reason that produces the fluctuation of goods price;it describes some special commodity which mentioned in the volume, such as pills for giving up smoking , mashen, jingwenpaper, yellowsalt> koupao;it introduces the debit and credit sides of money, the employment condition and the form or custom of writing volume. Through analyzing and explaining about the aboved problems, on the one hand, the paper try to depict a picture of business condition and trade process of common store in the village at the end of Qing dynasty, on the other hand, it reveals the basic appearance of social life of that place and the development situation of economic in that place and society.The standpoint of the thesis is the original volume, the arrangement, analysis and explanation of the original material is the outstanding characteristic of the paper. During the process of arranging, analyzing and explaining the material, the paper takes different kinds of research methods;applies the field investigation method of sociology, measure statistic method of economics and analyzing method of historic materials;in order to get correct understanding and grasp firmly the content of volume. We also consult some local chronicles and bibliographies and materials from human life, which help us to have deeply understanding towards the history background and local cultural environment, help us to understand the trade condition of little store from perspective of whole history background and local society.The target of the research is the little store of village, the store is so small, but it possesses all the aspects;the store is so common, but it represents typical, we hope the thesis can provide a new perspective to the businessman of Shan Xi province.