Jin merchants,that is,originated in the Song Dynasty,flourished in the Ming Dynasty,flourished in the Qing Dynasty,and declined in the Republic of Shanxi merchant groups.In the Ming and Qing Dynasties,according to different development modes,Jin merchants could be divided into those in southern Shanxi who accumulated primitive capital through trade in border towns and opening in China and France,and those in Jinzhong who grew in the development of small businesses.On the basis of the continuous development and expansion of Shanxi business groups,the business types are becoming more comprehensive,and the scale of business is gradually expanding.It has appeared in the nationwide famous brands,the most representative of which are long-distance trafficking and financial industry.With the continuous development of Jin merchants in Ming and Qing Dynasties,the organization mode of partnership also appeared new changes,and a new organization form was born: stock salary system.Its characteristic is that the composition of capital is divided by the form of stock salaries,and the labor of partnership with capital is also measured by stock salaries.The emergence of "shares" is reflected in the contract documents.In the partnership contract at the beginning of the establishment of the name,the capital of the investor is calculated at a certain share price,and the top share salary of the main operator is recorded.Wanjin account is recorded over the years the investor and the operator of the stock salary changes.This article takes the partnership contract in "Historical Materials of Shanxi Merchants" as the main material to study the relevant content of the share compensation system of Shanxi merchants.The first chapter is the household and classification of contract documents.In terms of household ownership,the partnership contract of Shanxi merchants appeared in "Historical Materials of Shanxi Merchants" was analyzed,including four parts: location and time of opening,partnership type,partnership capital and later approval,and the main contents of the partnership contract of Shanxi merchants were sorted out and analyzed.In terms of classification,the partnership contract of Shanxi businessmen is divided into four types:partnership contract,withdrawal contract,closing reorganization contract and related contract,covering all steps from the establishment of the brand name to the dissolution of the partnership.The second chapter is about the issues related to the share system,mainly focusing on the core of the share system-"share".According to the Jinshang contract,the "shares" in the contract can be divided into four types: money shares,body shares,short shares and old shares.In partnership,money shares correspond to the investment of the rich man,while body shares correspond to the labor of the partners.Empty shares are more special.They neither represent capital nor labor,but play a variety of roles in the stock compensation system.So body stock from body stock conversion,is a pension type of stock.The emergence of four kinds of shares constitutes the core content of the Jin Shang stock salary system.The third chapter is about the systems derived from the stock system,including the system of entitlement,welfare and punishment,and the system of dividend.Due payment system is a system to facilitate the daily living expenses of the partners holding shares,but in the actual operation of the brand,the amount of due payment and overspending phenomenon,the prohibition of delegation and overspending repayment,and so on,have formed many contradictions.The reward and punishment system includes rewards for partners and punishments for violating the provisions of the name,the basis of which is mostly related to the quota of "shares";The dividend system includes the income distribution method from the share system to the share equally,and finally the Jin merchants’ dividend method moves towards the trend of the share equally.The fourth chapter of Jin Shang shares salaries system and modern enterprise shareholding.Since the end of Qing Dynasty,the western modern joint-stock gradually began to be popular in China,in Shanxi area appeared with Baojin company as the representative of joint-stock enterprises.At the same time,the traditional stock salary system of Jin and Shang still played a vital role in the folk,which continued until the establishment of New China.Finally,with the continuous development of modern enterprises,Jin Shang stock salary system began to gradually decline,and finally quit the stage of history.This paper mainly takes partnership contract of Shanxi businessmen as the main material,and at the same time,with the help of the relevant contract,Wanjin account,prospectus and other materials,to study the share compensation system of Shanxi businessmen.In terms of the stock salary system of Shanxi merchants,it gradually became popular in the middle and late Qing Dynasty,helping Shanxi merchants establish themselves all over the country,especially in long-distance trafficking and financial ticket number.The establishment of many related systems also provided strong and powerful support for the development of Shanxi merchants.With the introduction of the modern joint-stock system,the traditional stock salaries system of the Jin and Shang dynasties was gradually out of step with The Times in terms of fund-raising,management,dividend and so on,and finally went into decline.However,its system innovation and people-oriented management philosophy demonstrated in the Qing Dynasty and the Republic of China is worth learning from. |