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笔者先用试算法,弄清《崇祯二年休宁程虚宇立分书》中计算典当资本增值的方法,然后对有关数据进行计算和分析,发现:当时是以年利率方式计算资本的增值,经营者须先确保该增值的实现;资本年利率的大小,与资本金的多少无关,而是有规则地随计利年数的增加而增加,但当计利年数超过20年后,年利率值是否继续增加,尚有待考察;资本金注入的当年不计利,此后每满一年,则计利一年。上述成果对认识我国封建时代金融业的经营特征有积极意义。
The author first tries to find out the method of calculating the added value of pawning capital in the article entitled “Dividend Book of Chengning Yu Chengning Yu in Chongzhen Two Years”, and then calculates and analyzes the relevant data and finds that at that time, the added value of capital , The operator must first ensure that the value-added realization; the size of the annual interest rate of capital has nothing to do with the amount of capital, but regularly increases with the number of profit-making years, but when the number of profit-making years exceeds 20 years, the annual interest rate Whether the value continues to increase, remains to be examined; capital injection of the year does not count profits, then every full year, then profit for one year. The above achievements have a positive meaning in understanding the operational characteristics of China’s feudal banking industry.