earticle

영어

This paper is written to approach the management thoughts of Gaesung merchants reflected in Songdo bookkeeping. Namely, this study was tried to examine structural characteristics of Songdo double-entry bookkeeping that was derived from the basis of business thoughts of Gaesung merchants and to demonstrate it's theoretical structure. We can approve that Gaesung merchants have unique factor and characteristics of their business thoughts and find out ethical basis about clarity and trust of Gaesung merchants through development about method of reasonable double-entry recording system. And this study has used the approaching methods by historical literatures. So that, it has become to revaluate the feature and nature of the Songdo booking system derived from the spirit of Gaesung merchants. It has become to find the business spirits of Gaesung merchants, as follows: ① the diligence, sincerity and economy, ① trust and reliance, ③ the harmony among men and cooperation, ④ rationalism, ⑤ non-borrowing and consistent business, ⑥ frontier spirit, and ⑦ the royalty and patriotism. So that, Songdo Sagae Chibubeop, Gaesung bookkeeping system was based on Gaesung merchant's management thoughts, and changed into the modern entrepreneurship by their descendents. Korean bookkeeping system was journalized as four factors, Sagae-Chibu booking system. It was composed on ① the one who given, ② the one who received, ③ the thing given, and ④ the thing received by personification of all the business transactions. Also, it has become to formed the concepts of exchange(transaction) based on the Yang(positive) and Eum(negative) thoughts of Eastern philosophy. As above, Songdo bookkeeping system of Korean ancient style should be recorded as significant invention by the wisdom of the Gaesung merchants in Koryo and Chosun dynasty.

한국어

우리나라의 상업문화는 삼국시대 이후 봉건주의 체제가 확립되면서부터 이루어졌다고 하지만, 상인들이 체계적인 상거래를 행하게 된 것은 고려시대부터 조선시대에 걸쳐 상인으로서의 자질을 갖춘 상업 활동이 전개되면서부터라고 할 수 있다. 고려시대에 송도(개성)를 중심으로 하여 발흥된 상인조직은 조선시대에 이르러서도 굳건한 상인정신이 계승되어 한국형 상인으로서의 면모를 갖춘 상도의가 확립되고, 표본적인 개성상인정신이 구축되었던 것이다. 고려시대부터 형성된 개성상인(송상)은 독특한 송방시스템과 차인제도, 그리고 송도치부법이라고 일컬어지는 개성부기제도를 창안하여 합리적인 경영을 행함으로써, 현대까지 그 정신이 전해져 오고 있음을 보게 된다. 동양적인 음양사상에 근거하여 형성되었다는 영통(永通), 통상(通商), 광덕(光德), 홍선(弘善), 존신(尊信), 행손(行遜), 효의(孝義), 자양(資養)의 8개 덕목은 현대의 기업가 정신에서 찾아볼 수 있는 것이다. 이러한 개성상인정신이 그들이 창안하여 사용해온 개성부기의 시스템 속에 반영되어 진실하고 투명한 상거래의 기록과 계산을 행함과 동시에 그 내용을 보고하도록 하는 제도로서 계속하여 전승되어 왔으나, 산업근대화의 물결 속에서 서양부기제도의 전래로 인해 쇄락의 길을 걷게 되었다. 그러나 이탈리아의 복식부기시스템과 견주어 조금도 손색이 없는 과학적인 회계제도였음을 인정하지 않을 수 없다.