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KCI등재 학술저널

조선왕조 말 개성상인 농업회계

본 연구는 등록 문화재 587호로 지정된 박영진가의 ‘개성상인 복식부기 장부’ 중에서 농업경영 회계를 분석한다. 분석기간은 1896년 9월16일부터 1910년 9월15일까지 이며, 분석 대상은 연백조가(延白租價) 계정이다. 연백조가 계정에 의한 박영진가 기업 농업경영은 소유주로부터 수탁영농이었다. 연백조가 계정은차변에 비용을 대변에 수익을 복식부기로 원리에 따라 기록했다. 순이익을 대차대조표에 독립된 연백조가 계정으로 보고한 다음, 같은 연도 또는 이후 연도에손익계산서로 이체했다. 순이익으로 소유주에게 농지를 구입해주거나 현금을 지급하고 소유주 인출로 회계처리했다. 수익과 비용을 현금기준으로 인식했다. 이는 오늘날 발생주의 원칙과는 차이가 있으나 복식부기 원리에 반하지는 않는다. 농지는 당시 토지대장인 양안(量案) 내용을 반영해서 거래함으로써 오늘날보다 내용이 정밀했고, 계약이 모호해서 발생할 수 있는 분쟁 소지가 없을 정도였다. 토지 면적은 결부법과 파종량 기준을 병용했다. 연백조가 계정 순이익율이높아 당시 벼농사 수익성이 높았던 것으로 보인다. 그러나 농지 투자에 대한 자기자본비용을 감안하면 투자수익율은 미이너스인 것으로 추정된다. 노비를 농업노동자로 상시 고용하고 계약한 고정 임금율에 따라 임금을 지급했다. 그러나작황 풍흉에 따라 성과급을 지급함으로써 임금계약에 동기유인과 위험분담 효과를 반영하였다. 박영진가 기업 장부 농업회계는 20세기 전후 조선 경제 실상을 반영하고 있다. 1895년 갑오경장으로 노비가 해방되었으니 현실에는 노비가 상존하고 있어노비를 경작 노동자로 고용하였다. 임금율과 벼 가격이 시차를 두고 대체적으로같은 방향으로 변동하고 있어 시장을 전제로 농업을 경영했던 것으로 보인다. 농업 노동자에게 현물 대신 화폐로 임금을 지급해서 당시 농촌지역에도 화폐경제가 정착되어 있었음을 알 수 있다.

This paper examines how agriculture was accounted for in the double-entry bookkeeping record of a Gaeseong merchant(Korean Listed Cultural Heritage No. 587) which had been preserved by the Park Youngjin family. The period under investigation spans from September 16, 1896 to September 15, 1910. The Younbaekjoga(延白租價) account of the record is the subject of analysis. The farming business of the proprietorship of the Park’s family was entrusted with farmland by the owner of the proprietorship. The Younbaekjoga account was recorded based on double-entry bookeeping principles and revealed to be an income statement of the farming business in which expenses and revenue were posted to debit and credit, respectively. Net income was reported on the balance sheet as an independent account instead of the income statement of the proprietorship. However, net income was transferred to income statement in the same fiscal year or later. Revenue and expenses were recognized based on cash receipt and payment. Although this treatment violates accrual accounting in mordern practice, it does not contradict double-entry bookkeeping principles. Net incme was withdrawn by the owner as purchased farmland or in cash. The farming business of the proprietorship of the Park’s family was very profitable in terms of accounting income. However, the rate of return on investment is believed to be negative after consideration of cost of capital. The details of the farmland transaction contract was standardized in compliance with the official land register of Joseon, Rangan(量案), which describes the location, acreage, and surrounding conditions of the land. Therefore, the contract was clear enough to avoid any dispute due to ambiguity of ownership and location. Acreage of farmland was measured by both quantity of harvest and sowed seeds which correspond to the Korean traditional measurement system of Gyoulbubeob(結負法) and Pajongrangbeob(播種量法), respectively. The acreage of farmland and number of employed farmers in the Younbaekjoga did not change during the investigated period. Employed farmers were slaves who maintained independent household economies. They were employed by annual contracts. Their wage was somewhat dependent on whether the harvest was rich or poor, although the wage rate was fixed as specified in the employment contract. When harvest was rich, employed farmers were paid a bonus. Meanwhile, in a year of significantly poor harvest due to natural forces such as drought, they were paid less than the amount contracted. This wage payment practice implies that the employment contract contained incentive provisions and risk-sharing mechanisms. Since accounting records report transactions which reflect the current economic and social environment, the Younbaekjoga account showed real features of Joseon at the turn of the 20th century. The slave system was still being practiced although it had been abolished in 1895. The unhusked rice price and wage rate moved in the same direction with a time lag. The wage rate lagged unhusked rice price. This fact indicates that the proprietorship of the Park’s family managed the farming business by taking into consideration of market conditions, thus market economy was well established at the turn of the 20th century in Joseon. It is also seen that monetary economy was prevalent in rural areas of Joseon during the same period because employed farmers were paid in cash rather than in kind.

I. 머리말

II. 박영진가 기업 농지 거래

III. 연백조가 계정 수익과 비용

IV. 연백조가 계정 결산과 소유주 인출

V. 연백조가 계정에 반영된 경제 실상

VI. 결론

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