近代澳門經濟史研究資料的若干問題

《拱北海關報告》為研究近代澳門經濟史提供了重要史料。但是必須注意的是，《拱北海關報告》中的“進口”恰是澳門港的“出口”，反之亦然。1850－1853三個財政年度澳門鴉片煙膏收入佔財政總收入比重的資料，貨幣單位是中國“兩”，而非葡萄牙“厘士”。在整個晚清時期，澳葡當局的財政年度由當年的 7 月 1 日至次年 6 月 30 日，而非自然年。1926 年葡萄牙報紙對澳門鴉片煙膏收入的評論，錯將百萬數寫成了千萬數，導致了史實陳述的嚴重錯誤。在早期澳葡當局博彩業收入統計中，“中式彩票”是指白鴿票，而非“闈姓票”；在1913 年以後的財政收入統計中，不應再有闈姓票，且應標註 “簽鋪票”和“白鴿票山票”。在鴉片煙膏和博彩收入統計中應該引用決算資料，而非決算與預算兩種資料混用。編制大型的經濟史資料統計表格，應該作出完整清楚的註釋，這既是為了進一步查考的方便，也是學術規範的內在要求。預算資料為財政史研究所必需，但不可將預算與決算混合使用，更不能把預算資料當作決算資料來使用。

The Trade Reports of the Customs of Lappa provided important historical data. But it must be noted that the “importation” in The Trade Reports of the Custom of Lapa was exactly the “exportation” in the maritime trade of Macao, and vice versa. In the percentage of the prepared opium revenue in the financial receives of Macao during the economic year of 1850-1853, the monetary unit was the Chinese Tael/Liang, but not the Portuguese Leis. During the Late-Qing Dynasty, the economic year of the Portuguese government in Macao was from the first of July of this year to the 30 de June of next year, but not the civil year. In 1926, the Portuguese newspaper’s review on the prepared opium in Macao wrote the million as the ten million, thus causing the error in the presentation of historical facts. In the early statistics of gambling received in Macao, the “Chinese Lottery” was the Paikao Lottery, but not Vaiseen. The financial statistics after 1913, should not existent the Vaiseen, but Chimpupiao and Paikao – Shanpiao Lottery. The statistics of prepared opium and gambling, should adopt the final statement, but not the mixed-use of the final statement and budget statement. In compiling a statistical table, one should give full and clear notes, which was not only convenient for further examination but also the inherent demand of academic standards. The budget statement was indispensable for the research of financial history, but should not mix the budget statement with the final statement, and not treat the budget statement as the final statement.