我国古代商业信用(包括预付货款、延期付款、赊卖赊买)的兴盛始于宋代。以前,主要存在于消费领域,到宋代,就普遍存在于流通领域,并开始染指生产领域了。茶、盐、酒、粮食、布帛等物的买卖都程度不同地采取了商业信用的方式,并且,充当信用中介物的“交引”、“券”、契约文书也大量涌现。这是以前各朝代所不曾见的,表明宋代商人资本 The ancient commercial credits in our country (including the advance payment, deferred payment, credit sale on credit) began in the Song Dynasty. Before, mainly in the field of consumption, to the Song Dynasty, it prevailed in the field of circulation, and began to meddle in the field of production. Commercial credit has been adopted to a varying extent in the trading of tea, salt, wine, food, cloth, etc. Moreover, “cross references”, “vouchers” and contractual documents have also emerged in large numbers as intermediaries of credit. This is not seen in previous dynasties, indicating the merchant capital in Song Dynasty