19세기 개성상인 회계장부에 나타난 여성 금융 (A research in women’s financing on Kaesŏng merchants accounting book)

서지정보

· 발행기관 : 한국여성사학회
· 수록지 정보 : 여성과 역사 / 23호 / 67 ~ 100페이지
· 저자명 : 전성호

초록

본 논문은 식민지 시기 조선식산은행의 개성지점이 보고한 개성지방의 여성금융제도의 특징을 개성상인 후손 박영진가에 보존된 1887년부터 1900년까지 13년간의 일기장, 외상장책, 타급장책의 금융거래 기록을 분석하여 실증한 연구이다. 개성상인들은 6년근 인삼의 생산과 판매라는 비교적 장기에 걸쳐 소요되는 자금은 외부차입의 부채금융(Debt Financing)에 의존한 것이 아니라 내부 자본 조달의 자본금융(Equity Financing)에 의존하고 있었다. 본 연구에서 ‘택호(宅號)’로 표기된 금융거래처를 여성거래처로 인식하고 분석한 결과 조선식산은행이 보고한 내용인 ‘90일 이상 장기금융의 공급처는 여성이며 그 이자율이 월 ‘0.015(연 15%)’으로 수렴되는 경향이 19세기 박영진가 회계장부에서도 동일하게 검출되는 것을 제시하였다.

영어초록

Korean business and financial history related to woman is underdeveloped, and research sources before 1910 are rare. This paper examine a newly discovered merchant accounts come from the city of Kaesŏng, whose merchants, were famous for their business accounting acumen in handling the long-term financing. Korea has the widely-practiced custom of the use of place names for woman. In Kaesŏng accounts for long term finance mainly use taekho(宅號) which terms for married woman are based on geononymy. The business class in Kaesŏng with capitalistic wealth and life style was admired and respected and well developed women’s financing which dates back to eighteenth century when the ginseng business environment reflected a substantial innovative development booming of the international demand for red ginseng from China and white ginseng from Japan. Until Eighteenth century, the production of ginseng had been taken place on mountains where few workers farmed the ginseng field. As ginseng grew up on the mountains it was mostly wild ginseng, no one was able to calculate profit which could result from productive activity. But after the cultivated ginseng in the field began to displace the wild ginseng, the producers of business houses also started to gain profit by selling the ginseng at prices above the costs. The finance sector of ginseng field project management expanded, with the credit market both in the short term and in the long term. Therefore it is very reasonable to assume that Korean ginseng business could be highly represented in the accuracy of that time’s cost accounting books. Women in Kaesŏng provide the ginseng entrepreneur with a safer, more flexible and more stable financial conditions in the business in pursuit of maximum profit and the long-term credit with stable interest 15%.

참고자료

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