高麗時代 算官에 관한 일고찰 (A study of Accounting officers(“Sangwan”) in the Goryeo dynasty)

서지정보

· 발행기관 : 한국사상문화학회
· 수록지 정보 : 한국사상과 문화 / 68호 / 85 ~ 116페이지
· 저자명 : 이미숙

초록

산관(算官)은 국가 재정의 회계 및 계산의 사무를 담당하는 실질적인 전문 인력으로 활동함으로써 고려사회를 운영하는데 있어서 없어서는 안 될 중요한 존재였다.
산관은 중앙에 32개 기관과 서경에 배치되어 있었으며, 그 관직으로는 산학박사와 권무관 중감(重監), 이속직인 계사(計史)·시계사(試計史)·산사(算士) 등이 있었다. 산관은 국초부터 필요한 기관에 소속되어 그 업무를 수행하였지만, 그들만을 따로 관장하던 기관은 없었던 것으로 보이며, 그들이 소속되어 있던 기관에서 각기 관장하였던 것으로 보인다.
산관의 선발과 사로에 대해서 살펴보면, 이 들은 대개 잡과를 거쳐 등용되었는데, 그 출신배경으로는 대부분 향리 및 일반양민 또는 가업을 계승한 하급관리의 자제들이었을 것으로 생각된다. 산관의 사로에 대해서는 자세히 알 수는 없으나, 잡과 출신의 타 기술관과 같은 입사경로를 거쳤을 것이며, 타 관직에도 임명되었을 것으로 생각된다. 이들은 전문기술관으로서 활동 범위가 한정되었기 때문에 고위직의 품관으로 상승하는 것은 매우 어려웠을 것으로 여겨진다.
산관의 활동을 살펴보면, 산관은 어려운 산술을 습득한 전문 기술관이므로 국가를 운영, 관리하는데 있어서 반드시 필요한 존재이었으며, 특히 계산능력이 필요한 관서에서는 매우 중요한 기술관이었다는 것을 확인 할 수 있었다.
산관의 지위는 그들의 관직으로 밝혀진 것을 중심으로 그 경제적 대우에 대해 타 기술관과 비교하여 살펴보았다. 전시와 녹봉을 지급한 것을 보면, 산관은 율관이나 서관을 비롯한 다른 기술관에 비하여 그 경제적 대우가 가장 낮았다. 그러므로 산관은 타 기술관에 비해 그 지위도 가장 낮았을 것이다.

영어초록

Accounting officers were important persons for the administration of Goryeo society who were in charge of accounting and calculation works for national treasury as professional manpower.
Accounting officers were assigned to 32 agencies in central government as well as to Seogyeong, and the public posts for accounting officers were classified into the first level officer of Accounting Master(“Sanhagbaksa”) and the second level officers of Superintendent(“Junggam”), Accounting Administrator(“Gyesa”), Test Accounting Administrator(“Sigyesa”) and Calculation Administrator(“Sansa”). Although Accounting officers were assigned to necessary agencies from the early age of Goryeo dynasty and carried out their duties there, it seemed that there had not been any separate organization which was in charge of managing Accounting officers and they were administered by the agencies to which they belonged.
As to the selection and career advancement of Accounting officers, they were appointed through miscellaneous civil service examination in most cases. Some of them were could be from civil functionary families but majority of them would be the children of lower level officials who succeeded their family business or from general civilians in their hometowns. Detailed data about the career advancement of Accounting officers are not available but they would be appointed as the case of Technical officers who were appointed through miscellaneous civil service examination with the possibility of being appointed also to the posts other than Accounting officers. As the scope of their official activities was limited to that of specialized technical officer, their promotion to high level officers was judged to be very difficult.
As to official activities and responsibilities of Accounting officers, they were essential people for the administration and management of government as they were specialized technocrats who acquired difficult accounting and calculation skills, and especially we could confirm that Accounting officers were essential for those agencies which required accounting and calculation capability for their functions.
We reviewed the status of Accounting officers particularly on financial compensation in comparison with other technocrats at that time focusing the on their position levels. Based on the records on the payments made to Accounting officers in the form of land and feudal allowances, financial compensation level for Accounting officers were lower as compared to Law officers or other technocrats including Book administration officers.

참고자료

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