【作者】 刘敏；

【导师】 董建波；

【作者基本信息】 华东师范大学 ， 历史社会学， 2013， 硕士

【摘要】 在晋商票号中,分红制度主要分为身股和银股。银股是提供资金入股而取得红利；身股是指资深的掌柜和店员以其优秀的才能和贡献入股,不必投入资金即可分得红利’。分红制度在20世纪30年代浙江工商行业中也比较盛行,分红方式主要为二八开或三七分2。平湖老鼎丰酱园也有类似的分红利制度,但其派彩方式与晋商中的银股和身股分红,以及浙商中普遍存在的店主与伙友三七开的分红都存在一定差异。本文从分析平湖老鼎丰酱园前期(1895-1905年)和后期(1925-1935年)的派彩入手,梳理两个时期平湖老鼎丰酱园派彩的基本情况。并试图发现平湖老鼎丰酱园派彩方式的特征及其变化,进而尝试对其原因做出分析。平湖老鼎丰酱园的前期派彩方式经历一个从一元派彩方式到二元派彩方式转变的过程。即酱园的派彩数额由一个整体到分成两部分派到酱园各个部门。后期派彩方式又再次整合为一种派彩方式,但派彩的实质内容较前期已经出现了明显的变化。平湖老鼎丰酱园派彩方式的另一个特点是基于年俸为基础的派彩方式,也就是说平湖老鼎丰酱园职员派彩的多少是与其年俸挂钩的。特别是在后一个时期,酱园某些部门职工的年派彩额已超出年俸,这就反映出分红派彩已构成了职工的主要收入来源。平湖老鼎丰酱园前期和后期派彩方式变化的原因之一是平湖老鼎丰生产效益的增加。生产效益增加的一个现象是平湖老鼎丰酱园酱油产品在平湖市场高额占有率,另外平湖所处的有利地理位置和交通条件为其外销创造了条件,使得平湖老鼎丰酱园超出一般酱园地产地销的模式。这些都说明了老鼎丰产品市场化的倾向,但还不能完全解释老鼎丰酱园这种特殊市场指向性的原因。通过对平湖老鼎丰酱园货源物价变动与产品物价变动相关性分析,同时计算两者与这一时期上海市批发物价指数的相关系数,从统计数据上进一步论证平湖老鼎丰酱园生产与市场的紧密关系。酱园营销方式的转变,使得酱园的管理层人员承担了酱园管理工作的核心,这种转变也体现在酱园派彩向管理人员的倾斜。平湖老鼎丰酱园后期与市场的紧密关系更为明显。例如,产品包装采用瓶装、进行广告宣传、用电力和电话、置办乳磨马达等。这些更新部分替代了平湖老鼎丰酱园司工的工作,也就使得司工人员在酱园后期派彩份额比例下降。总之,派彩方式的变化与平湖老鼎丰管理方式的变更有着密切关系。平湖老鼎丰酱园内部的派彩分红,是一种对酱园职员的奖励制度。这种奖励既是对酱园职员工作的肯定,也体现着职员对酱园的贡献程度。其前期和后期派彩方式的差异性,一定程度上反映了平湖老鼎丰酱园前期和后期生产经营上的变化。这种变化是为了适应新的市场环境,而做出的局部调整政策。从这些调整来看,平湖老鼎丰酱园这样的“传统”手工业在近代化的冲击下,并非坐以待毙,而是积极有为,努力创造业绩。更多还原

【Abstract】 The study of the bonus share in Shanxi Merchants’ Piaohao is popular.Generally the dividend relates two ways.one is called "Shengu",it means the senior employee in the shop share the bonus by their works and contribution,not capital.The other is "Yinggu", the man who invest the shop financially,then he will get some bonus as return.While,the bonus also prevails in the industry and commerce of Zhejiang province in the1930s.The way of the dividend is the boss get the70or80per—cent,the last was shared by his employee.The account book of bonus in the Old Ding Feng is the basis of the bonus share research about the Old Ding Feng.The ways of distributing dividends is different between the two periods(1895-1905) and (1925-1935). The theme of this paper is to find the way of bonus in the Old Ding Feng,and to get appreciation of what it did,why it can do.The pattern of dividend in the Old Ding Feng preliminary(1895-1905) underwent a gradually transforming process from one Dividend to dual Dividend way.A year-end bonus amount by a whole to be divided into two parts assigned to the various departments of the shop. Late Dividend way again integrated a Dividend way, but the content of Dividend had been significantly changed during that time. The another principle of the the dividend in the Old Ding Feng is that a year-end bonus of the staffs is based on an annual salary.That is to say the bonus is linked to its annual salary. What most important is in some department of the Old Ding Feng Dividend late the staff get more Annual dividend than the annual salary, which reflects the dividend has become a majority of income for the workers.that is mean their work be approved double.The next step is the the reason for the changes of the way of Dividend during the two periods. The Old Ding Feng take advantages of market disposition, so that she can save capital, to obtain high economic benefits with low price in resources.In addition,the traffic of Pinghu is convenient and its location in geographically is good which create the conditions for her export.That to say the Old Ding Feng is beyond the local produce-local market which is popular in industry of sauce in the1930s. This reflects its production is the demand of market positioning, but it is not enough to explain the product of marketization in the Old Ding Feng. To get full appreciation of the relationship,between its supply, product in the Old Ding Feng and shanghai market wholesale price index in1930s,to use the correlation coefficient statistically to get some argument.The results shows there is close relationship between the Old Ding Feng’s production and marketization. With the addition of administrative cost in the market, the staff of management maybe share more dividend,that is one of the seasons the ways of dividend has changed. The marketization of The old Ding Feng was becoming more apparent. For example, product packaging bottled, advertising, electricity, telephone, machine etc. These update means partly the work of the the old Ding Feng was did by machine not the workers who ever did it, so the workers can not share the year-end bonus.The dividend of the old Ding Feng is a reward way for her staff. The award is the shop for her staff, so it reflects the contribution of the staff in the old Ding Feng. The differences between two period about the way of the dividend to some extent reflects the variation of the pre-and post-production and operation of the old Ding Feng. This change in order to adapt to the new market environment, and do some local adjustments Above all,the old Ding Feng is different from its former,we can say in order to get more benefit she strives to do something no just remains.更多还原