韓朝鮮固有簿記の特質管見 : 玄丙周『四介松都治簿(サゲソンドジブ)法』を中心として(岡崎守男教授退任記念号)

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In Korea, there was a peculiar method of bookkeeping called "Sagae Songdo Chibu-Bop", the Four Elements Bookkeeping in English, which in fundamental principle coincides with the double entry bookkeeping of the West Europe. Songdo, nowadays Kaeseong, was the capital of Korea during Koryo Dynasty, 918-1392. It has been generally believed that Korea had already had a superior accounting method earlier than the year of 1494 when the double entry bookkeeping was first introduced by Fra Luca Pacioli as "Summa de Arithmetica, Geometria, Proportioni et Proportionalita". "The Federal Accountant", Official Organ of the Federal Institute of Accountants (Incorporated) of Australia, reported the following sentence as N. S. W. Divisional Notes: "Who first thought of bookkeeping as a business method? One would never think of Korea, and yet it was there that double-entry bookkeeping was invented and put into use. This was in the twelfth century, while it was not until the fifteenth century that a similar system was devised in Venice, then the commercial centre of the world." To our regret, however, the said editor is unidentified and the supporting data for this information has not come to light. The books kept by this Korean method of double entry yet discovered and preserved are not many, except those in North Korea, supposed to have been used in the latter part of the 18^<th> century, and three volumes in Japan. The latest discoveries are the books 1899-1905 of the "Daehan Cheon-Il Unhaeng", former the Korean Commercial Bank, where they are preserved in its headoffice. The first literature about the Korean bookkeeping appeared in 1916 in a published book entitled "Sagae Songdo Chibu-Bop", the Four-Element Songdo Bookkeeping method" in English, written by Hyeon Byeong-Ju, which was followed by some other introductions of Japanese authors after 1917. Therefore, it is presumed that the comment in the Federal Accountant, Australian magazine was also based on this literature. The objective this paper is to explain the basic theory and concept of Sagae Songdo Chibu-Bop by the book of Hyeon Byeong-Ju mentioned above. According to Professor Yun Kun-Ho, transactions or the objects of bookkeeping in Korea are called "Keo-Rae", going and coming, meaning the exchange of property, in which there are two parties - a giving person and a receiving person - in addition to two things given and received. These four elements are the indispensable factors in bookkeeping. Accordingly, the original Korean bookkeeping is called four-element bookkeeping. The four elements are relatively handled and no transaction is made by their individual transfer or change in the idea of the four-element bookkeeping method. Finally, in the four-element bookkeeping, the original Korean bookkeeping method, all records are kept by noting the coming and going of commodities. In the records are two parties - the giving person and the receiving person which tell what are given and received. The four elements are essential factors to the record, hence the name, which finds its basic idea deeply rooted in the 'yin' and 'yan' principles of oriental philosophy. That books upon everything from the view point of relativity as reciprocal objects of the record. With sincerely thanks for the late Professor Yun Kun-Ho.

著者

徐龍達
桃山学院大学経営学部

韓朝鮮固有簿記の特質管見 : 玄丙周『四介松都治簿(サゲソンドジブ)法』を中心として(岡崎守男教授退任記念号)

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