개성상인의 경영사상과 송도치부법의 논리구조

• 영문명: An Approach to the Business Thoughts of the Gaesung Merchants and Theoretical Structure of the Songdo Double-Entry Bookkeeping
• 발행기관: 한국경영사학회
• 저자명: 고승희(Seung Hee Koh)
• 간행물 정보: 『경영사연구(경영사학)』제20집 제1호(통권36호), 1~93쪽, 전체 93쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2005.06.30

영문 초록

The objective of this study is to approach the management thoughts of Gaesung merchants and theoretical structure of Songdo double-entry bookkeeping that was originated by their business spirits. 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 method. In this study, it has examined closely how the Gaesung merchants was formed in the Koryo dynasty and in the early Chosun dynasty, and developed to the great merchant group with merchant s spirits, and systemized into the managerial philosophy such as modem entrepreneurship. And this study has used the approaching methods by historical literatures. So, it has become to resolve the problem of the merchant s standard spirit in Korea and to revaluate the feature and nature of the Songdo double-entry bookkeeping system derived form the management thoughts of Gaesung merchants. Theoretical structure of Songdo double-entry bookkeeping is equal to Western double-entry bookkeeping that we are using today in business society worldwide.. However, in the view point of historical creation, it was not originated by only a person. Just it had been formed in social economic environment during the longtime historically. This paper could find that Songdo double-entry bookkeeping, which was created under the social and economic environments in Korean peninsula, consists of accounting structure like Italian double-entry bookkeeping of the western style. However, there are several environmental disadvantages of Songdo area such as difficulty of numerical marking by Chinese character and complexity in settlement of accounts. By these reasons, Songdo could not develop any more and changed into the modem accounting system such as western style. Although it is not prove when this Songdo was created in historical literatures, it is great that Songdo double-entry bookkeeping system was created by the rationalism of Gaesung merchants and their several business ideologies, etc. In short, it has become to find the business spirits of Gaesung merchants, as follows : ① the diligence, sincerity and economy, ② 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 double-entry bookkeeping system was based on Gaesung merchant s spirits, and changed into the modem entrepreneurship by their descendents. Korean bookkeeping technical methods was journalized as four factors, Sagae-Chibu booking system It was composed on ① the one who given, ② the one who receved, 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 and Eum (positive and negative) thoughts of Eastern philosophy. As above, Songdo bookkeeping system of Korean ancient style should be recorded as significant invention by th wisdom of the Gaesung merchants in Koryo and Chosun dynasty.

목차

Ⅰ. 서론

Ⅱ. 한국형 상도의 형성과정

Ⅲ. 개성상인의 경영사상적 기반

Ⅳ. 송도치부법에 투영된 개성상인의 경영사상

Ⅴ. 개성상인에 의한 송도치부법의 회계구조

Ⅵ. 개성상인정신과 송도치부법의 상업문화적 특성

Ⅶ. 맺는말

참고문헌

Abstract

키워드

Songdo bookkeeping system (Sagae-chibu-beop) business spirits of Gaesung merchants Koryo dynasty Chosun dynasty Yang and Eum thoughts (positive and negative thoughts) Italian double-entry bookkeeping