사개송도치부법(四介松都治簿法)의 전통지식(傳統知識)으로서 특징에 관한 연구

Abstract

Kaesong, the capital of Koryo, has developed trade and finance. The Kaesong merchants had traditional accounting methods, which they call the Sagae Songdo chibu-bub. This accounting method is 200 years faster than Western accounting methods. Sagae Songdo chibu-bub is mankind's first Double-entry bookkeeping. Kaesong merchants are world-class merchants. Kaesong merchants who developed the Sagae Songdo Chibu-bub introduced management systems that preceded the times and operated on the principle of respecting human beings. Kaesong merchants have introduced a professional manager system that separates ownership from management. As a block chain, we made financial transactions solely with accounting accounts. Sagae Songdo Chibu-bub enabled efficient management of complicated transactions and automatic verification through books. It is more convenient and more convenient. It is simple and practical. However, in the Korean society, the treatment of merchants was ignore. Merchants have social status is low. I had a good Double-entry bookkeeping practice, but I could not deliver it to future generations. However, it was used in modern times, but it was not succeeded by the imposition of Japanese Empire's compulsory Western accounting method. Recently, traditional knowledge has been recognized as intellectual property. It is necessary to acknowledge the accounting method called "Sagae Songdo Chibu-bub" method as a traditional knowledge and to influence future generations.