30+mba-第36章

按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！


achieved　which　was　not　surpassed　in　China　until　a。。er　the　introduction　of　
the　double…entry　system　a　thousand　years　later。
166　The　Thirty…Day　MBA　
Accounts　in　ancient　Rome　evolved　from　records　traditionally　kept　by　the　
heads　of　families；　where　daily　entry　of　household　receipts　and　payments　
were　kept　in　an　adversaria　or　daybook；　and　monthly　postings　were　made　to　
a　cashbook　known　as　a　codex　accepti　et　expensi。　
Up　to　mediaeval　times；　this　single…entry　system　of　bookkeeping；　divided　
into　two　general　parts；　Ine　and　Outgo；　with　a　statement　at　the　end　
showing　the　balance　due　to　the　lord　of　the　manner；　prevailed　in　England；　as　
elsewhere。　Although　these　accounts　were　fairly　basic；　they　were　sufficient　
to　handle　the　needs　of　the　very　simple　business　structures　that　prevailed。　
Businessmen　operated　for　the　most　part　on　their　own　account；　or　in　singleventure　
partnerships　that　dissolved　at　the　end　of　a　relatively　short　period　
of　time。　This；　incidentally；　was　still　the　essence　of　the　structure　of　Lloyd’s　
insurance　market　into　the　21st　century。　Judging　from　the　uniformity　of　the　
way　the　single…entry　bookkeeping　was　practised；　it　seems　fairly　certain　that　
a　model　was　worked　out；　wri。。en　up；　and　widely　adopted。　
Law：　Hammurabi’s　Code：　1795–1750　BC　
Business　needs　law　to　determine　property　rights；　without　which　no　meaningful　
enterprise　can　take　place；　and　to　govern　the　behaviour　and　responsibilities　
of　buyers；　sellers　and　others　involved　in　any　transaction。　The　laws　
that　govern　business　behaviour　have　evolved　over　millions　of　years。　The　
Hammurabi　code　of　laws　is　the　earliest…known　example　of　an　entire　body　
of　laws；　arranged　in　orderly　groups；　so　that　all　might　read　and　know　what　
was　required　of　them。　The　code　was　carved　on　a　black　stone　monument；　8　
feet　high；　and　clearly　intended　to　be　in　public　view。　The　stone　was　found　
in　the　year　1901；　not　in　Babylon；　but　in　a　city　of　the　Persian　mountains；　to　
which　some　later　conqueror　must　have　carried　it　in　triumph。　The　original　
code　now　resides　in　the　Louvre　Museum　in　Paris；　though　much　of　it　has　
been　erased　by　time。　
The　code　regulates　in　clear　and　definite　strokes　the　organization　of　society　
in　general　and　mercial　dealings　in　particular。　One　law　states　that　‘if　
a　man　builds　a　house　badly；　and　it　falls　and　kills　the　owner；　the　builder　is　to　
be　slain。　If　the　owner’s　son　was　killed；　then　the　builder’s　son　is　slain。’　Even　
4；000　years　ago　it　was　considered　necessary　to　protect　consumers　from　
shoddy　workmanship。　
The　following　laws　give　evidence　of　a　fairly　sophisticated　business　environment　
that　was　well　established　and　prolific　enough　to　require　detailed　
regulation：　
。　If　a　merchant　entrust　money　to　an　agent　（broker）　for　some　investment；　
and　the　broker　suffer　a　loss　in　the　place　to　which　he　goes；　he　shall　make　
good　the　capital　to　the　merchant。
Business　History　167　
。　If；　while　on　the　journey；　an　enemy　take　away　from　him　anything　that　he　
had；　the　broker　shall　swear　by　God　and　be　free　of　obligation。　This　is　a　
forerunner　of　the　term　‘force　majeure’　which　under　today’s　contract　law　
frees　both　parties　from　liabilities　and　obligations　when　an　extraordinary　
event　beyond　their　control　（war；　natural　disaster；　strike　etc）　occurs。　
。　If　a　merchant　give　an　agent　corn；　wool；　oil；　or　any　other　goods　to　transport；　
the　agent　shall　give　a　receipt　for　the　amount；　and　pensate　the　
merchant　therefore。　Then　he　shall　obtain　a　receipt　from　the　merchant　
for　the　money　that　he　gives　the　merchant。　
。　If　the　agent　is　careless；　and　does　not　take　a　receipt　for　the　money　which　
he　gave　the　merchant；　he　cannot　consider　the　un…receipted　money　as　
his　own。　
。　If　the　agent　accept　money　from　the　merchant；　but　have　a　quarrel　with　
the　merchant　（denying　the　receipt）；　then　shall　the　merchant　swear　before　
God　and　witnesses　that　he　has　given　this　money　to　the　agent；　and　
the　agent　shall　pay　him　three　times　the　sum。　
Hammurabi’s　code　was　certainly　not　the　earliest。　Preceding　sets　of　laws　
have　disappeared；　but　several　traces　of　them　have　been　found；　and　
Hammurabi’s　own　code　clearly　implies　their　existence。　He　only　claimed　to　
be　reorganizing　a　legal　system　long　established。　
Family　business：　Kongo　Gumi：　578–to　date　
According　to　an　8th…century　chronicle　considered　to　be　Japan’s　oldest　written　
history；　the　first　Kongo　came　to　Japan　from　what　is　now　South　Korea　
and　remained　in　the　country　at　the　request　of　Emperor　Yomei。　The　first　
Kongo　built　Shitennoji；　one　of　Japan’s　first　Buddhist　temples；　in　Osaka　
and　the　pany　still　serves　as　its　‘chief　carpenter’；　handling　repairs　and　
construction　of　new　buildings　almost　exclusively。　
Just　as　it　did　in　578；　the　firm　specializes　in　building　traditional　Buddhist　
temples　and　Shinto　shrines；　although　it　has　branched　out　somewhat　into　
general　contracting。　There　are　no　textbooks　to　teach　miyadaiku　（specialists　
in　the　construction　of　shrines　and　temples）　how　to　construct　their　plex　
wooden　frameworks。　The　skills　are　passed　down　through　an　apprenticeshiplike　
system；　where　younger　carpenters　‘learn　and　steal’　the　trade　from　the　
master。　The　skills　are　considered　an　intangible　cultural　asset；　for　which　they　
feel　a　great　responsibility　and　a　need　to　pass　it　on　to　younger　generations。　
The　firm　has　been　in　profit　for　as　long　as　employees　can　remember；　
racking　up　sales　of　9。4　billion　yen　（RM304m）　in　the　last　business　year。　It　
hasn’t　all　been　smooth　sailing；　though。　In　the　late　19th　century；　business　
nearly　came　to　a　halt　owing　to　an　anti…Buddhist　movement　that　led　to　the　
destruction　of　some　temples。　During　the　last　war；　the　pany　managed　to　
survive　by　building　wooden　boxes　for　military　use。
168　The　Thirty…Day　MBA　
Masakazu　Kongo；　the　firm’s　current　boss；　has　some　enduring　advice　for　
businesses：　‘Everybody　may　be　fre。。ing　about　the　recession；　how　tough　
times　are；　but　you　shouldn’t　be　overwhelmed　by　all　the　gloom。　Believe　in　
your　business　and　stick　to　it。’　
MEDIAEVAL　MERCHANTS　（1000–1700）　
The　next　half　millennium　saw　as　much　development　in　the　business　world　
as　had　occurred　in　the　whole　of　recorded　history　up　to　that　date。　The　
first　business　advisers　hit　the　road　with　a　message　very　similar　to　the　one　
espoused　by　the　Economist　magazine　（9–15　March　2002）　nearly　a　thousand　
years　later：　‘Be　honest；　be　frugal；　be　prepared。’　A　network　of　international　
banks　straddled　Europe；　city　and　family　conglomerates　were　established；　
some　that　survive　to　this　day。　
The　first　‘management　consultants’　
This　is　one　of　the　earliest　business　gurus；　an　anonymous　Norwegian　author；　
offering　advice　to　the　international　businessmen　of　the　day　in　a　treatise　
entitled　‘The　King’s　Mirror’　（circa　。。。。　1260）。　The　treatise　is　wide　ranging；　
with　only　part　of　it　dealing　with　merchants　of　the　day。　From　this　we　can　
see　that　wri。。en　expert　advice　for　business　people　is　by　no　means　a　recent　
innovation。　We　can　also　deduce　that　long　before　Stanford　and　Harvard　
launched　their　MBA　programmes；　numeracy；　networking　and　corporate　
responsibility　were　high　on　the　list　of　skills　needed　for　success　in　business。　
The　tips　about　how　to　behave　on　foreign　business　trips　and　on　forging　
partnerships　are　as　valid　now　as　they　were　800　years　ago：　
。　He　should　be　‘polite　and　agreeable’　but　should　examine　goods　before　
he　buys　them　and　in　the　presence　of　witnesses。　If　by　chance　he　has　
purchased　inferior　goods；　let　him　resell　them　for　what　they　are　and；　
taking　his　losses；　deceive　no　one；　as　he　has　been　deceived。　
。　When　abroad；　the　merchant　should　live　well　but　carefully　and　with　
restraint　of　speech　and　passion。　
。　He　should　study　especially　the　local　law　books；　when　he　has　time。　He　
should　master　the　customs　of　the　place　he　is　trading　in。　
。　He　should　shun　drinking；　chess；　harlots；　quarrelling；　and　gambling。　
。　He　should　study　the　sky；　directions；　and　the　sea　so　as　to　be　able　to　navigate。　
All　merchants　have　great　need　of　arithmetic。　
。　Let　him　cultivate　the　friendship　of　the　officials　of　the　country　in　which　
he　trades　and　pay　the　dues　that　are　required。　Let　him　see　to　it　that　none　
of　the　government’s　property　gets　into　his　cargo。　
。　He　should　sell　quickly　if　he　can　get　suitable　prices　and　then　be　off；　for　a　
quick　turnover　is　the　life　of　trade。
Business　History　169　
。　He　should　always　buy　shares　in　a　good　ship　or　in　none　at　all。　
。　If　he　acquires　wealth　rapidly；　then　he　should　invest　part　of　his　wealth　in　
a　partnership　trade　with　others　doing　the　travelling；　but　he　should　be　
cautious　in　selecting　partners。　
。　If　he　acquires　a　great　deal　of　wealth　in　trade；　let　him　divide　it　into　three　
parts。　Let　him　invest　one…third　in　partnership　with　experienced　and　
reliable　men　who　are　permanently　located　in　towns。　The　other　twothirds　
may　then　be　invested　in　various　business　ventures　for　the　sake　of　
the　safety　that　lies　in　diversity。　
Banking　and　the　Knights　Templar　
Despite　being　remembered　mostly　for　their　military　prowess　during　the　
crusades；　this　order　of　knights　became；　in　part　by　accident；　the　first　major　
international　banking　institution。　Their　specific　forte　was　in　keeping　the　
highways　open　to　allow　pilgrims　to　e　to　the　Holy　Land　unmolested。　
This　goal　inevitably　meant　that　the　Templars　owned　some　of　the　mightiest　
castles；　and　because　of　their　awesome　reputation　as　fighting　men；　their　
castles　served　as　ideal　places　to　deposit　money　and　other　valuables。　A　
French　knight；　for　example；　could　deposit　money　or　mortgage　his　chateau　
through　the　Templars　in　Paris　and　pick　up　gold　coins　along　the　route　to　
Jerusalem；　and　back　again　if　he　survived！　The　Templars　charged　a　fee　both　
for　the　transaction　and　for　converting　the　money　into　various　currencies　
along　the　route。　
Over　the　years　the　business　grew　and　eventually　the　Templars　ran　a　
network　of　full…service　banks　stretching　across　Europe　from　England　to　
Jerusalem。　At　their　maximum　strength　the　Templars　employed　about　7；000　
people；　owned　870　castles　and　fortified　houses　and　were　the　principal　
banker　to　popes　and　kings。　
Free　trade　and　the　Hanseatic　League　
Following　the　ravages　of　the　Black　Death　in　Europe；　cities　began　to　grow　
and　prosper　as　trade　increased　and　small…scale　manufacturing　revived。　In　
the　northern　German　seaports；　merchants　and　traders　sought　protection　
for　their　business　transactions　and　the　transport　of　their　goods。　The　city　of　
Lubeck　had　made　a　treaty　with　the　city　of　Hamburg　in　1230；　which　established　
free　trade　between　the　two　and　guaranteed　that　the　road　linking　the　
North　Sea　and　the　Baltic　Sea　would　be　guarded。　The　absence　of　a　strong　
central　government　in　Germany　allowed　the　cities　to　make　such　treaties；　
and　soon　other　munities　asked　to　join　the　arrangement。　Riga；　Danzig；　a　
trade　centre　in　London　in　1266；　and　Novgorod　in　Russia　all　became　part　of　
the　League’s　network　of　85　cities。
170　The　Thirty…Day　MBA　
At　its　peak　the　League　maintained　an　army　and　a　navy；　guarded　roads　
from　city　to　city；　kept　a　fortress　and　a　storehouse　in　each　city；　waged　war　
and　enforced　the　merchant’s　laws　at　the　various　fairs。　
Hansa　businessmen　created　partnerships　for　single　ventures　only；　sending　
a　ship　from　one　port　to　another　and　then　dissolving　the　organ