宋代茶园户的经营业务与绩效分析

宋代茶园户身份不同，经营绩效相差很大。大茶园户经营情况较好。个体小农式的茶园户财力有限，在负担种茶成本、采制成本、交易成本、高利贷剥削、交易损失、赋税折色、付款折扣、贡茶剥夺后，往往所剩无几，经营状况极为不利。为了生存，他们不得不采取多种手段弥补损失，结果仍不理想。

An Analysis of Operating Performance of Tea Peasants' Business in the Song Dynasty

Differed in each identities,the operating performance of tea peasants in the Song Dynasty were quite different.The individual small tea peasants faced unfavourable operating conditions because of their limited financial situations and so many factors related such as tea planting cost,tea picking cost,trade cost,usury,loss in the trade,loss in the tax and discount in payment,etc..To make a living,these peasants had to take all means they could to make up their loss,but the result was not good and what they h...