何炳棣《明清社會史論》譯註：〈第四章　向下流動〉

Annotated Chinese Translation of Ping-ti Ho's The Ladder of Success in Imperial China: Aspects of Social Mobility, 1368-1911, chapter IV, “Downward Mobility.”

何炳棣院士所撰《明清社會史論》，根據了一萬四五千明清進士、兩萬多晚清舉人和貢生的三代履歷以及大量多樣史料，討論明清「社會流動」(social mobility)。近半世紀以來，為中國史研究、社會史研究與東亞史研究及社會科學界譽為劃時代之經典鉅著；已有意大利文及日文本問世，但至今未有中譯本刊行，實為一大憾事。泓徵得何炳棣院士同意，取得該書翻譯權。翻譯時，一一查對何教授引用之原始文獻，還原於譯文之中，若有出入則以〈譯者注〉與〈譯者按〉的形式說明。由於這本書出版已四十六年，此期間有不少相關文獻與研究論著出版，與何教授對話；對於不同的意見及補強或修正的文獻資料，也要以〈譯者注〉與〈譯者按〉的形式說明。由於何教授徵引之資料，有許多不見於臺灣的圖書館，均一一向何院士請教。力求復原何院士引用之原典，是本翻譯工作不同於其他文字譯本之處。本次發表者為第四章，依據的底本是1967 年第二版《明清社會史論》第四章〈向下流動〉(Ho Ping-ti. The Ladder of Success in Imperial China: Aspects ofSocial Mobility, 1368-1911. New York and London: Columbia University Press, 1967.Chapter IV. 'Downward Mobility.')。

In business management, financial statements are used to illustrate operating status of a corporation. Among all kinds of financial statements, a profit and loss report is the most useful guide to explain production, sales and profit/loss during a period of time, and further reflects the operating conditions and results. This article adopts these business methods to reconstruct an annual profit and loss report, which would be in compliance with accounting standards of Taiwanese newspapers industry in the 1950's, to restore the original picture of operating and managing newspapers in Taiwan at that time.