唐宋时期商业信用问题研究
A Study of Business Credit in Tang and Song Dynasties
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초록
商业信用是指商品交换和流通过程中买方和卖方之间发生的预购、赊销等信用关系。它的出现是商品交易频繁、商品经济发展的结果。唐代的商业活动较之魏晋南北朝而言更为活跃和多样化，从史料上来看，这一时期的商品流通过程中虽然有预付货款和延期付款等行为，但信用行为并未成为普遍行为。中国古代社会商业信用体系的逐渐形成及完善是在两宋时期完成的，这种在当时极为先进和科学的经济制度的建立推动了宋代商业经济走向繁荣并达到了高峰。
Abstract
Business credit means the credit relationship between seller and buyer during the exchanges of goods. It is a result of common exchanges of goods and economic development. The business activities in Tang Dynasty were more active and varied than those in Wei&Jin Dynasties. According to the record of history, although payment in advance and delayed payment appeared during that period, business credit had not become common activities. It is in the northern and southern Song Dynasties that ancient Chinese business credit system came into being and developed into complete form. At that time the founding of this advanced and scientific economic policy promote the business economy of Song Dynasty to it’s prosperous time.
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