松商과 晋商의 商道에 관한 比較硏究 (A Comparative Study on the Commercial Morality between Song merchants(松商) and Jin merchants(晋商))

서지정보

· 발행기관 : 부산대학교 한국민족문화연구소
· 수록지 정보 : 한국민족문화 / 32호 / 289 ~ 344페이지
· 저자명 : 최상문, 김확열

초록

This paper discusses the comparison of commercial morality between Song
merchants and Jin merchants. Commercial morality covers merchants consciousness,
merchants moral character, commercial policy and management system.
The findings of this study can be summarized as follows.
In the sprit of merchants, Song merchants may be defined as justice(義), credit
(信), frugality(實). But Jin merchants may be defined as honesty(誠), credit(信).
In the organizatinal management system, Song merchants had adopted Song-bang
(松房), Cha-in system (差人制度). Jin merchants had Storekeeper system (掌櫃負責
制), labor-sharing system (人身頂股制). This system prescribed that the hired
hands could share out bonus with shareholders.
In the credit system, Song merchants had a unique credit system as Si-beon
system(時邊制). But Exchange Shop(票号) by Jin merchants had been brilliant in
the credit system.
In the accounting system, Song merchants had Sagae-Chibu booking system (四
介治簿法). Jin merchants also had Long-Men-Zhang(龍門帳). Both bookkeeping
system was journalized as four factors by double entry.
The causes of the rise and decline of Song merchants and Jin merchants was
measures taken by two merchants, including the morality and concept, engaging in
trade with virtue, seizing opportunities, pursuiting privilage, credit restrain,
management system and employing no outsiders.

영어초록

This paper discusses the comparison of commercial morality between Song
merchants and Jin merchants. Commercial morality covers merchants consciousness,
merchants moral character, commercial policy and management system.
The findings of this study can be summarized as follows.
In the sprit of merchants, Song merchants may be defined as justice(義), credit
(信), frugality(實). But Jin merchants may be defined as honesty(誠), credit(信).
In the organizatinal management system, Song merchants had adopted Song-bang
(松房), Cha-in system (差人制度). Jin merchants had Storekeeper system (掌櫃負責
制), labor-sharing system (人身頂股制). This system prescribed that the hired
hands could share out bonus with shareholders.
In the credit system, Song merchants had a unique credit system as Si-beon
system(時邊制). But Exchange Shop(票号) by Jin merchants had been brilliant in
the credit system.
In the accounting system, Song merchants had Sagae-Chibu booking system (四
介治簿法). Jin merchants also had Long-Men-Zhang(龍門帳). Both bookkeeping
system was journalized as four factors by double entry.
The causes of the rise and decline of Song merchants and Jin merchants was
measures taken by two merchants, including the morality and concept, engaging in
trade with virtue, seizing opportunities, pursuiting privilage, credit restrain,
management system and employing no outsiders.

참고자료

· 없음