CAJ | 학술논문

清代前期不但有资本规模较大，主要针对商号及官员放贷的大账局，也有资本规模较小，可能针对小商人、小手工业者甚至地主农民放贷的放账铺。至少从乾隆年间开始，账局、放账铺已经比较普遍地运用合伙制的方式筹措资本。账局的重要业务之一就是对官员放京债，这种放贷利率高、数额大，但风险也甚高。与此同时，账局也开始大规模地对商号商人放贷，每家较大型的账局至少可能对三十至五十家以上的商号放贷，放贷数额常到一千两以上，最少也有一百两。这种放贷，直至道光年间还很兴盛。账局、放账铺已经具有了商业银行的功能，但是否够得上商业银行，还须进一步探讨。
청대전기불단유자본규모교대，주요침대상호급관원방대적대장국，야유자본규모교소，가능침대소상인、소수공업자심지지주농민방대적방장포。지소종건륭년간개시，장국、방장포이경비교보편지운용합화제적방식주조자본。장국적중요업무지일취시대관원방경채，저충방대리솔고、수액대，단풍험야심고。여차동시，장국야개시대규모지대상호상인방대，매가교대형적장국지소가능대삼십지오십가이상적상호방대，방대수액상도일천량이상，최소야유일백량。저충방대，직지도광년간환흔흥성。장국、방장포이경구유료상업은행적공능，단시부구득상상업은행，환수진일보탐토。
In the early Qing dynasty,there were not only big account bureaus with greater capital scale,but also credit a-gencies with less capital scale.The big account bureaus were mostly aimed at large firms and government officials,while the credit agencies may be mostly aimed at businessmen,small handicraftsmen or even the landlords and farmers.From Qianlong period,account bureaus and credit agencies,as the same as other industrial stores,had been commonly used the partnership to raise capital.One of the most important business of account bureaus was Jing debt for officials,which was with high interest rate,a large amount money,but very high risk.At the same time,account bureaus also began to lend for firm businessmen on a large scale.Each larger bureau was likely to lend for more than thirty to fifty firms,and their lending often amounted to one thousand taels of silver or more,one hundred taels of silver at least.This kind of lending was still very popular in Daoguang pe-riod.Account bureaus and credit agencies had the function of commercial banks.But it’s still needed to be further explored whether they should qualify as commercial banks.