개성상인의 경영사상과 송도치부법의 논리구조

An Approach to the Business Thoughts of the Gaesung Merchants and Theoretical Structure of the Songdo Double-Entry Bookkeeping

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.