韓國籍 四介松都治溥法의 生成에 관한 硏究

• 영문명: A Study on the Formation of Sagae Songdo Chibubub in Korea
• 발행기관: 한국전통상학회
• 저자명: 金甲鍾(Kim, Kab-jong)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제20집 제1호, 93~112쪽, 전체 20쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2006.06.30

영문 초록

The purpose of this paper is to examine the formation of sagae songdo chibubub in korea. Sagae songdo chibubub is Korean native Bookkeeping System. Sagae songdo chibubub is formed 200 years before western double entry bookkeeping system. Venice－style double－entry bookkeeping method was used by the merchants of Italy during Mediterranean age and explained by Lucas Pacioli in 1494. It became the womb of Western system of bookkeeping all over the world. Korea in the Orient had a sort of native double entry bookkeeping method named Sagechiboobub. Although it agrees in fundamental principles, it shows many differences in its methods and forms comparing to he western double－entry bookkeeping. It is simpler, more theoretical, and natural for easy entry. So I have modified it and developed a new bookkeeping model with the name of Korea bookkeeping.

목차

Abstract

Ⅰ. 序論

Ⅱ. 四介松都治溥法과 東洋思想

Ⅲ. 東西洋複式簿記의 交流可能性吟味

Ⅳ. 結論

참고문헌

키워드

formation Sagae songdo chibubub double－entry bookkeeping method