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荣宝斋至今完整地保存了一部《荣宝斋万金老账》(简称《万金老账》,下同)记载了这家老字号一八九八年至一九四八年半个世纪的经营情况,包括每年的进货、销售、库存、提留、利润分配及规章制度、人事变动等重要情况,是研究荣宝斋历史的翔实、可靠的资料。据记载,一八九八年荣宝斋的周转资金为三千两白银,到一九二七年,其流动资产已达五万两,为当初投入的十六点七倍。此后,又在这基础上将其规模扩大了四五倍。一个传统文化企业,在我国社会发生重大动荡和变革的半个世纪中,将其规模扩展了七八十倍,不能不说是个奇迹:所以能够如此,必然有其合理的、行之有效的内部机制。我们从《万金老
Rong Bao Zhai has now completely preserved a “Rong Bao Zhai million old account” (referred to as “Man Kam old account”, the same below) records this old name from 1898 to 1948 for half a century of business The situation, including the annual purchase, sales, inventory, retention, profit distribution and rules and regulations, personnel changes and other important situations, is to study Rong Bao Zhai history of informative and reliable information. According to records, Rongbaozhai’s working capital in 1998 was 3200 silver, and by 1927 its current assets reached 52,200, which was 16.7 times of the original investment. Since then, on this basis, it has expanded its scale four or five times. It is a miracle that a traditional culture enterprise has expanded its scale by 70-80 times during the half century in which major turmoil and change occurred in our society. Therefore, it is inevitable to have a reasonable and effective internal mechanism. We from the "golden age