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招商局从1873年创办,到1932年由国民政府收归国有,以股份制形式经营了60年,是我国最早的一家股份制航运企业。期间,招商局名义上经历了商办和官督商办等若干阶段,但在财务管理上,官拨资金和商业股本一直是截然分清的,利润分配也是采取不同的形式。因此,研究招商局这一时期的利润分配情况,是总结招商局经营史和评价其经营业绩的一个重要方面,也是研究我国股份制经济发展史的重要课题之一,应该引起企业史研究者和股份制经济研究者的重视。
Since its founding in 1873, China Merchants Group has been nationalized by the National Government in 1932 and has operated for 60 years under the shareholding system. It is one of the earliest joint-stock shipping enterprises in China. In the meantime, China Merchants Group experienced a number of stages, such as commercial operation and supervision by the government, in nominal terms. However, in terms of financial management, the official allocation of capital and commercial capital has always been quite clear, and profit distribution takes different forms. Therefore, studying the profit distribution of China Merchants during this period is an important aspect to summarize the business history of China Merchants and evaluate its operating performance. It is also one of the important topics for studying the history of the development of the shareholding system in our country. It should lead to the establishment of a business history researcher and a shareholding system Economic researchers pay attention.