개성상인의 경영사상과 송도치부법의 논리구조

고승희(Seung Hee Koh) 한국경영사학회 2005 經營史學 Vol.36 No.-

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.

연구논문 : 박영진家(가)의 19세기 사개송도치부 장부 회계순환 구조

허성관 ( Sung K. Huh ) 한국회계학회 2015 회계저널 Vol.24 No.2

본 연구에서는 회계연도 전체의 분개장, 원장, 결산서가 완벽하게 구비되어 있는 최근에 발견된 개성상인 후예 박영진가 장부의 1894 회계연도 기록이 오늘날의 회계 순환과정과 비교하여 어떤 차이가 있는지 분석하였다. 분석 결과 이 장부는 거래의 이중성과 회계등식이 일관성 있게 지켜져 있고, 부분적으로 발생주의 원칙이 반영된 복식부기로 밝혀졌다. 본 연구는 사개송도치부법이 복식부기임을 완전한 장부에 의해서 증명한 최초의 논문이다. 사개송도치부법의 복식부기 여부에 관한 논의는 종결되었다고 할 수 있다. 그러나 박영진가 장부는 현대 회계와 비교하여 여러 차이점이 있었다. 박영진가 장부의 일기장은 오늘날의 일기장, 분개장, 현금계정을 통합하였다. 차입금, 대여금, 받을어음, 지급어음, 외상매출금 등 통제계정을 설정하지 않고 각 개별 인명계정으로 회계 처리하였다. 매출은 총액주의가 아닌 순액주의로 기록하였다. 일반관리비 계정을 설정하지 않고 전도한후 결산 시에 정산하였다. 주 업종인 금융업과 상품매매업의 당기순이익을 별도로 계산하였다. 특히, 자본에 대해서 15%의 자기자본비용을 미지급이자로 인식하여 손익계산에 반영하였다. 자기자본비용을 명시적으로 회계에서 인식한 지금까지 알려진 세계 최초이자 유일한 기록이다. 이러한 박영진가 장부의 특수성은 당시 일반적으로 인정된 회계원칙이 개념조차 없었던 점을 감안할 때 박영진가 장부의 독창성으로 볼 수도 있다. This paper examined the Park Youngjin family’s accounting book(the Park’s book) to verify whether it is a double-entry bookkeeping or not. The Park’s book was recently found with records which range from 1887 to 1912. Complete records which cover whole accounting cycle including journal entries, general ledger, and financial statements are available for nine accounting years from 1892 to 1900. The accounting year of 1894 which contains 595 transactions was investigated in line with accounting cycle. Two basic arguments applied to confirm double-entry bookkeeping are the recognition of double nature in journalizing transactions and the observance of accounting equation in individual transaction and for the accounting period. The Park’s book was also compared to modern accounting practice. This paper is the first study which examined a complete accounting book of the Sagae Songdo Chibubeob for an accounting year. Major transactions in the Park’s book were financial business of borrowing and lending and merchandising cotton textile and salt of a proprietorship. The Park``s book was confirmed to be a partial accrual-based double-entry bookkeeping that observed the double nature of transaction and maintained the accounting equation. This result provides clear evidence that the Sagae Songdo Chibubeob, the traditional bookkeeping method indigenous to Korea, is a form of double-entry bookkeeping. Since this paper examined a complete accounting book of the Sagae Songdo Chibubeob for an accounting year it is expected to conclude the long-continued debate that whether the Sagae Songdo Chibubeob is a double-entry bookkeeping or not. The result of this paper indicates that Italy and Korea are two independent origins of double-entry bookkeeping in the history of world civilization. There are, however, differences between the Park``s book and modern accounting practice. The diary, journal, and cash account of current accounting were combined into the journal in the Park‘s book. No control accounts were opened with regard to borrowing, lending, receivables, and payables. Instead, all related transactions with these accounts were recorded on individual personal accounts. Net method was adopted instead of an all inclusive approach to sales. A lump sum general administrative expense was paid in advance and adjusted to actual amount at the end of the accounting year. Net incomes from banking business and merchandising were computed separately and reported on the hoegae jimjagcho and juhoegae, respectively, as is the case of current accounting practice corresponding to segmental reporting. Income statement and statement of retained earnings were combined into one statement, hoegae jimjagcho. These differences do not violate the nature of double-entry bookkeeping. These are expected results since there were no concept regarding generally accepted accounting principle(GAAP) in the turn of the 20th century when the Park’s book was prepared. They can be construed as accounting creativity of the Park’s book. The financial statements of the Park’s book, hoegae jimjagcho and juhoegae can be converted easily into current form. This convertibility is one of the important qualitative characteristic of accounting information, so-called verifiability. Since the Park’s book is verifiable in terms of current accounting principle it is recorded obviously based on double-entry bookkeeping. The Park``s book recognized explicitly 15% of cost of equity capital as interest expense. This is the only case known which recognized explicitly cost of capital in economics, finance, and accounting. As an opportunity cost, cost of capital was conceptualized in the late 19th century, introduced to accounting in 1930’s, and used widely after 1950’s in management decision making. It is startling that the Park’s book by a Gaeseong merchant of the Joseon knew the concept cost of capital and applied it to real management in the late 19th century. Considering the argument that double-entry bookkeeping is a representative reflection of modern rationalism, the existence of the Park’s book itself is an evidence that there were capitalistic economic activities in the Joseon in the 19th century. Additional studies are possible and required to understand further Gaeseong merchant’s accounting and business practice. It is possible to ascertain the degree of influence of modern accounting to the Sagae Songdo Chibubeob by searching how accounting methods in the Park’s book were evolved. Since the Park’s book contains interest rates and prices of various goods over the period of the book recorded, these numbers can be analyzed to understand the operation of financial market and changes in price level of the Joseon in the turn of the 20th century. Analysis of ginseng field accounting included in th Park’s book is expected to provide evidence regarding cost accounting practice.

송도 사개치부법과 이태리 베니스부기법의 발전과정 비교 분석

권순백 한국경영교육학회 2009 경영교육연구 Vol.58 No.-

The four-element bookkeeping method was chiefly used by the merchants of Kaesung where foreign and domestic commerce thrived. It is explained by Byungju Hyun in 1916. The Venice-style double-entry bookkeeping method was used by the merchants of Italy during mediterranean age and explained by Luca Pacioli on the book 'Summa de Arithmetica, Geometria, Proportioni, et Proportionalita' published in 1494. It became the womb of present system of bookkeeping all over the world. We shall analyze the circumstances and accounting customs as to how those factors appeared and ripened. In the four-entry bookkeeping, all records are kept by noting the coming and going of commodities. It makes its entry easier with the records of the present facts to show the debtor and creditor relationships payable and receivable for the future also. In this respect, four-element bookkeeping is simpler than Venice bookkeeping from its starting point. It is more theoretical and natural for easy entry. Both show differences in its methods and forms with today's double-entry bookkeeping. But it agrees in fundamental principles. Especially, in the journal and ledger, the right and left comparison system of accounts was completed by using words as debit and credit. This treatise aims to explain and analyse the two bookkeeping method on the basis of many transaction examples and the related tables by the procedures of double-entry bookkeeping. 본 연구는 회계관습과 장부구조의 분석에 근거하여 먼저 베니스부기와 사개치부법이 각 각 별도로 형성된 독창적인 복식부기의 방법임을 명확히 밝히는 것을 우선목적으로 하고, 다음으로 양 방법이 현대적으로 발전되어지는 경로를 살펴보면서 현행부기와의 관련성을 밝히며, 최근 개발된 새로운 부기형식을 소개하면서 앞으로의 발전방향을 모색해보는 것 이다. 사개치부법과 베니스부기법에 관한 고장부들과 이전 문헌자료들을 집약하여 양자를 종합적으로 비교분석함으로써, 본 연구는 양 방법의 기원과 원리 및 구조 등 각 문제에 관 한 현재까지의 결론을 도출하고자 한다. 사개치부법의 생성은 논리적 근거로는 고려전성기까지로 올라갈 수 있으나, 현재까지 발견된 장부를 살펴볼 때 이조 후기 이전이라고 할 수밖에 없다. 또한 완전한 체제를 갖 춘 복식부기로서의 성립은 검증되지 못했으나, 복식부기로서의 원리와 구조를 갖추어 복 식부기로 인정할 조건은 형성되었다고 볼 수 있다. 특히 이미 복식부기로 인정된 이태리 베니스부기법과 회계원칙을 비교 분석한 결과 사개치부법이 완전히 독자적인 회계관습에 의해 형성되었고, 복식의 기장원리에서 더욱 우수한 점을 확인하였으므로 독창성과 복식 부기성이 검증되었다고 본다.

지방자치단체 복식부기 회계정보시스템의 품질과 사용자만족과의 관계

전정수(Cheon, Choung Soo),박문곤(Park, Moon Gon) 글로벌경영학회 2006 글로벌경영학회지 Vol.3 No.1

지방자치단체 복식부기․발생주의 회계는 지방재정법이 개정(법률 제7663호, 2005.8.4.)됨에 따라 2007년부터 전국적으로 실시할 계획이다. 복식부기․발생주의 회계 시험 운영과 동시에 진행하였던 정보시스템도 올바른 운영이 이루어져야한다. 이 시점에서 지방자치단체 복식부기 회계정보시스템에 대한 성과평가의 필요성을 인식하여 본 연구를 하게 되었다. 본 연구에서는 자산․부채의 평가관리기준 수립 및 전산시스템 구축이 완료된 강남구․부천시를 대상으로 설문조사 하여 수집한 자료를 기초로 지방자치단체 복식부기 회계정보시스템 품질변수(시스템 품질, 정보 품질, 서비스 품질)가 사용자만족에 미치는 영향에 대한 실증연구모형 및 가설을 설정하고 실증조사하였다. 본 연구를 위하여 지방자치단체 복식부기 회계정보시스템 시스템, 정보, 서비스 품질이 사용자 만족에 정(+)의 영향을 미칠 것이다. 라는 연구모형 및 가설을 설정하고, 가설검증을 위하여 SPSS 10.0K로 통계처리하였다. 그리고 다음과 같은 결론을 도출하였다. 본 연구에서의 가설은 모두 부분채택 되었으며, 다음과 같은 세 가지 결론을 도출하였다. (1) 지방자치단체 복식부기 회계정보시스템을 위하여 개발된 하드웨어 전산시스템은 타 행정업무와 연계가 어려우며, 행정업무의 효율성을 위해서는 연계 가능 시스템의 구축, (2) 지방자치단체 복식부기회계정보시스템을 위하여 개발된 소프트웨어 시스템의 정보는 사용자의 의도대로 제공되지 않고 있으므로, 운영실무 담당자의 능동적인 참여 동기유발, (3) 지방자치단체 복식부기 회계정보시스템 의 서비스 제공자들의 질 높은 전문적 교육과 단순 문제 발생 시 해결을 위한 시스템 사용자들의 교육 확대를 제안한다. Local government double-entry bookkeeping․accrual accounting system will be effected to all over the country from 2007 according to revision of locality finance Act. (Law 7663, 2005. 8.4.) Information system progressed altogether with trail operation of double-entry bookkeepin g․accrual accounting system has to operate adequately. In this time, I wrote this paper because I realized needs of for Local government double-entry bookkeeping accounting information system. For this research, I developed survey questionares to Gangnam-gu & Buchoen city which have been completed establishment about asset and liabilities. For this, I set up research model and hypothesis about having an effect in Local government Double-entry accounting, quality variables (system, information, service) on user s satisfactions, and did empirical test. Research proposal (1) realization of possible connected system within hard-ware computer system for Local government Double-entry Accounting Information System and other government administrative affairs, (2) motivation of positive participation to operator about soft-ware information system developed for Local government Double-entry Accounting Information System and (3) high qualified professional education to service supplier of Local government Double-entry Accounting Information System and educational extension for service user to solve when simple problems were taken place

베니스식부기법의 생성발전과 현대 복식부기법의 형성 및 전망

권순백(Kwon Soon-Baek) 한국경영교육학회 2007 경영교육연구 Vol.48 No.-

본 연구는 현대 복식부기의 모태가 된 이태리 베니스식부기법을 고찰하여 그 연원과 원형형성 발전과정 및 현대부기와의 관계와 미래의 발전방향에 관하여 체계적으로 정리 제시하는 것을 목적으로 한다. 과거의 전개 내용을 탐구해서 현재의 개선에 참고하여 미래의 발전을 위한 계기로 활용하는 것이 본 논의 취지이다. 먼저 여러 가지로 논의가 있는 베니스식부기법의 발생학설과 형성과정 및 초창기 구조를 간략하게 소개하고, 그 원형을 정립하여 제시한 파치올리 ‘총람’의 내용을 회계절차 원리에 맞추어 분석한다. 다음에 베니스식부기법이 세계 각국으로 파급되며 개선 발전되는 과정을 종합 정리하여 서술하고, 현대에 와서 각각 대륙식부기법과 영미식부기법으로 정립 구축된 경위 및 이지리(Y. Ijiri)가 창안한 삼식부기와 우리나라 고유의 사개치부법 원리를 가미한 코리아부기법 등 새로운 복식부기체제로 연구 전개되는 발전 양상을 제시한다. The Venice-style double-entry bookkeeping method was developed by the merchants of Italy during mediterranean age and explained by Lucas Pacioli in 1494. It shows a little differences in its methods and forms with today’s double entry bookkeeping. Especially, in the journal and ledger, the right and left comparison system of accounts was completed by using words. But it agrees in fundamental principles to become the womb of modern system of bookkeeping. So this treatise aims to explain and analyse the Venice-style method on the basis of transaction examples and the related tables by the procedures of double-entry bookkeeping. It also aims to explain the historical development and worldwide advancement of the Venice-style method. Nowadays new bookkeeping methods are developed on the basis of traditional double-entry bookkeeping. Triple entry system by Ijiri gives more information and Korea method using four element structure is simpler than present bookkeeping method. In the Korea bookkeeping method, all records are kept by noting the coming and going of transaction objects. In the records, there are two subject parties giving and receiving, along with two object things given and received. So the journal and the ledger are the same in the form and structure. In closing procedures, it prepares only a properties sheet.

The Computerized Educational Effects of the Advanced Model of Korean Bookkeeping Method

권순백 한국경영교육학회 2013 경영교육연구 Vol.28 No.6

Koreans had used a form of native double entry bookkeeping method named Sagai Chiboobub hundreds years ago. Although it agrees with today's double entry bookkeeping in fundamental principles, it has many differences in methods and forms. It is simpler and more natural for easy entry. This study aims to explain and advance the modernized model from the completed structure of SagaiChiboobub which is named Korean Bookkeeping Method on the basis of many transaction examples and the related sheets and tables. And it also explains the educational effects of the new model on spreadsheet using computer excel program. Koreans had used a form of native double entry bookkeeping method named Sagai Chiboobub hundreds years ago. Although it agrees with today's double entry bookkeeping in fundamental principles, it has many differences in methods and forms. It is simpler and more natural for easy entry. This study aims to explain and advance the modernized model from the completed structure of SagaiChiboobub which is named Korean Bookkeeping Method on the basis of many transaction examples and the related sheets and tables. And it also explains the educational effects of the new model on spreadsheet using computer excel program.

複式簿記와 資本主義의 發達에 관한 文獻史的 硏究 : 「좀바르트」의 命題를 중심으로

Koh Seung Hee(高承禧) 한국경영사학회 1998 經營史學 Vol.17 No.-

The purpose of this study has been to test the assumption that double entry bookkeeping played a significant role in the economic development of capitalistic countries in Europe after Middle Ages. The logic advanced to support this assumption is sound, and double-entry bookkeeping indicates that it would have been an active catalyst and major contributor toward growth of bookkeeping. It was both a manifestation of the spirit of capitalism in its formative period as well as a propulsive agency furthering a significant economic and cultural development. According to Sombart’s work, Die Modern Kapitalismus, double-entry bookkeeping not only created the concept of capital but also produced the capitalistic enterprise. The creative significance of double-entry bookkeeping is already evident in the very origin of capitalistic enterprise. This study has demonstrated, as envisioned by such scholars as Sombart, Weber, Yamay and Winjum, that double entry bookkeeping for the ordering of economic data did make a substantial contribution to the growth and development of capitalism.

지방자치단체 복식부기회계정보시스템의 성과평가에 관한 연구

이주성 忠州大學校 2008 한국교통대학교 논문집 Vol.43 No.-

Local government double-entry bookkeeping․accrual accounting system is effected to all over the country from 2007 according to revision of locality finance Act. Information system progressed altogether with trial operation of double-entry bookkeeping․accrual accounting system has to operate adequately. The purpose of this study is to develops the performance assessment model for the efficient constructing guidelines of information system and to suggest the research direction for the performance assessment of the double-entry bookkeeping accounting information system in the local government. For this purpose, I examined the current development and cases of local government double-entry bookkeeping accounting information system(DAIS) and reviewed relative prior researches. As a result, the proposed model consists of three basic dimensions; systems quality, information quality, service quality. Also, perceived usefulness and user satisfaction are adopted as the additional dimension in this model. Ultimately, perceived usefulness and user satisfaction both are relate to perceived work efficiency. I hope that this study will be based in further DAIS study.

韓國籍 四介松都治溥法의 生成에 관한 硏究

金甲鍾(Kim, Kab-jong) 한국전통상학회 2006 韓國傳統商學硏究 Vol.20 No.1

The purpose of this paper is to examine the formation of sagae songdo chibubub in korea. Sagae songdo chibubub is Korean native Bookkeeping System. Sagae songdo chibubub is formed 200 years before western double entry bookkeeping system. Venice-style double-entry bookkeeping method was used by the merchants of Italy during Mediterranean age and explained by Lucas Pacioli in 1494. It became the womb of Western system of bookkeeping all over the world. Korea in the Orient had a sort of native double entry bookkeeping method named Sagechiboobub. Although it agrees in fundamental principles, it shows many differences in its methods and forms comparing to he western double-entry bookkeeping. It is simpler, more theoretical, and natural for easy entry. So I have modified it and developed a new bookkeeping model with the name of Korea bookkeeping.

외국의 정부회계제도에 관한 연구

남형우(Nam, Hyung Woo) 글로벌경영학회 2006 글로벌경영학회지 Vol.3 No.1

현재 우리나라에서 진행되고 있는 정부 및 공공기관의 혁신에 가장 선결과제가 회계제도의 변화이다. 정부회계는 성과를 평가하는 측정 수단으로는 미흡한 점이 있어 주요 선진국의 정부회계 개혁방안으로 복식부기의 도입을 가장 중요한 과제로 추진한 것처럼 우리나라도 복식부기 회계제도를 정부회계에 조속히 도입할 필요가 있다. 선진국의 복식부기 도입사례는 평균 10년 내외의 도입기간이 소요되어 대부분 단계적으로 접근하고 있다. 복식부기 회계제도의 단계적 도입은 영국을 비롯한 영미계통의 나라와 프랑스, 스페인등 대륙계통의 나라들이 공통적으로 접근하고 있는 방법이다. 본 연구 결과 외국의 회계제도 실태를 살펴보면 미국은 정부회계가 발달하여 통합재정보고는 발생주의를, 자금별보고는 수정발생주의를 채택하고 있고, 영국과 뉴질랜드는 예산회계와 재무회계에 모두 발생주의를 채택하고 있다. 일본은 현금주의를 사용하고 있으나, 일부 지방자치단체가 복식부기에 의한 재무제표를 작성하여 공표하고 있다. 독일은 예산회계와 재무회계에 모두 현금주의를 채택하고 있고, 프랑스는 수정발생주의에 의한 재무제표를 작성하고 있으며 완전 발생주의 회계제도 도입을 위해 회계제도 개혁을 추진중에 있다. 현재 우리나라는 2006년부터 지방자치단체에 복식부기 발생주의 회계제도를 전면도입하기 위한 시범사업을 확대 추진 중에 있다. 이는 정부회계기준의 전산화된 정보시스템을 구축하여 일부 지방자치단체에 시범 실시하고, 그에 따른 문제점을 보완하여 공공기관 전체로 확산 보급하는 회계제도의 개혁으로 보여진다. 우리나라는 새로운 회계제도에 의하여 성과평가, 효율인 자산 및 부채 관리 등의 효과를 기대하고 있다. Currently the most important previous decision of the Government and the public institution’s innovation which progress in our country is changing of accounting system. The Governmental accounting is not sufficient for measuring device which evaluates the result; so introduction of double-entry bookkeeping was driven as the most significant task by means of Governmental accounting’s reform plan of principal advanced nations. Likewise our country is needed to introduce as soon as possible double-entry bookkeeping system into the Governmental accounting. An example of introduction to double-entry bookkeeping of advanced nations, it takes average 10 years and generally accessed step by step. Phase double-entry bookkeeping account system in is the commonly accessed way in EnglishㆍAmerican family including England and Continental family like France and Spain. The result of this study showed that as we examine the actual condition of foreign accounting system, in the U.S. integrate financial report has adopted the accrual basis and fund report has chosen the revised accrual basis due to development of the Governmental accounting. In England and New Zealand both budget accounting and financial accounting have adopted the accrual basis. Meanwhile in Japan the cash basis has adopted, however some local government has made a financial statement public according to double-entry bookkeeping. In Germany both budget accounting and financial accounting has chosen the cash basis. In France the financial statement has made out according to the revised accrual basis and reform of accounting system is under propulsion in order to introduce fully accrual basis accounting system. Now Korea is going ahead with a model business for introducing totally double-entry bookkeeping accrual basis accounting system to local government from 2006. This is seen as the reform of accounting system which spread and popularize in every public institution by constructing computerizable information system of Government accounting standard, executing tentatively to some local government, and supplementing the problems. Korea expects the effect on result evaluation, effective assets and debt management according to new accounting system.