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本文以清嘉庆、道光年间台湾宜兰水利合股经营为个案 ,研究传统中国农村合股经营企业状况。通过对 3 0 0多份水利合股契约的分析归纳 ,本文认为在资本、劳动、土地、技术诸要素中 ,资本在农村企业中发挥最重要的作用 ,围绕着资本、农村企业建立起明晰的产权关系。在农村企业的组成和运营上 ,等量资本占有等量利润是一个根本性的原则 ,在这个原则的基础上 ,通过大股套小股等方式 ,形成了少数人合伙或一定范围内多数人以小额资金入伙等不同合股经营模式 ,有利于企业的形成、发展。但由于缺乏近现代信用制度 ,农村企业在吸资范围和融资渠道上均受到限制 ,不利于企业的运营和发展。
In this paper, Qing Jiaqing, Daoguang Taiwan Yilan water conservancy joint venture as a case study of the traditional Chinese rural joint-stock companies. Based on the analysis of more than 300 contracts for water conservancy, this paper argues that capital plays the most important role in rural enterprises in capital, labor, land and technology, and that capital and rural enterprises establish clear property rights relationship. On the composition and operation of rural enterprises, the equal amount of capital possesses the same amount of profits as a fundamental principle. On the basis of this principle, the formation of a minority partnership or a large number of people within a certain range Small investment funds and other joint venture business model is conducive to the formation and development of enterprises. However, due to the lack of modern credit system, rural enterprises are restricted in the scope of investment and financing channels, which is not conducive to the operation and development of enterprises.