依附抑合作？清末臺灣南部口岸買辦商人的雙重角色（1860－1895）

Subordinate or Collaborate: Dual Roles of Compradors in South Taiwan (1860-1895)

臺灣自十九世紀中葉開港後，外商陸續來臺設行，並聘用華商作為買辦，處理當地的進出口商務。由於買辦商人一方面為外商經手當地業務，一方面又經營自己的生意，具雙重身分，故其商業活動也有多層次的面貌。本文以臺灣南部通商口岸（安平口和打狗口）的砂糖貿易為例，指出該地的外商洋行僅是中小規模，資金、人力有限，故相當依賴具有豐富商業資源、能夠掌握市場購銷網絡的買辦商人。買辦原已擁有自己的商號，加上為外商代理經銷，更得以利用外國勢力作為保護傘，多元經營使其財富累積顯著成長。買辦商人並非單純依附外商，他們實際上是基於互惠原則，方與外商建立合作關係。

According to the Treaty of Tianjin, Takao and Anping was opened as treaty ports in 1864-1865. All foreign firms at treaty ports employed native merchants as compradors, and the relationship between foreign firms and compradors was complicated. In the literature, foreign firms were thought to possess abundant capital and competitive advantages over native merchants, though some compradors working for their foreign employers managed to accumulate a large fortune. In contrast, this study argued that foreign firms had to rely on compradors, who had control over local business networks and possessed substantial capital, in gaining access to the domestic market that had been established since the beginning of the Qing dynasty. At the same time, compradors ran native guilds and maintained close relationships with the local government. In their collaboration with foreign firms over the export of sugar, compradors not only provided financial capital but also managed the business and handled the risks. Meanwhile, they also enjoyed privileges and preferential tax rates granted to foreign merchants under the unequal treaties. Moreover, through multi-investment management, compradors accumulated huge capital. Therefore, it can be concluded that collaboration under the comprador system was built upon mutual benefits.