中間報告에 關한 硏究

Abstract

우리나라의 會計期間은 1年으로 규정되어 있으며 이에 따라서 財務諸表가 1年에 한번 작성 공시된다. 그러나 一般投資家들이 會計期間中間에 企業의 財政狀態를 알려고 하기 때문에 中間報告를 하게 된다. 中間報告는 短期報告이기 때문에 決算報告와는 다른 會計處理가 要求되어진다. 이러한 會計處理에 對한 指針으로 우리나라는 1977年 韓國公認會計士에서 「半期財務諸素作成에 適用되는 會計規則」을 發表하였다. 本 論文은 이러한 中間報告의 特談한 會計適理에 對하여 考察하고 50개 上場法人을 對象으로 業種別로 半期報告書와 決算報告書의 相互關滯性에 對할 分析을 시도하였다. 中間報告에 對한 최초의 규정은 1910年 뉴욕證券去來祈에서 始作 되었으며 現在는 1973年 會計則審議會 第28號에 의해 分期報告書가 作成되어지며 우리나라와 日本은 半期報告書가 作成되어진다. 中間報告에서 發垈되는 特駱한 會計適理중 本 論文은 會計變更에 대한 內容(會計基準의 變更, 會計推定의 變更, 報告實體의 變更), 殼出顔의 達動이 심한 産業의 收益·費用의 配分, 法人稅等에 對하여 考察하였다. 中間報告에 對한 監壹는 나라마다 用語의 差異가 있다. 우리나라에서는 正規의 監査와 區別하기 위해서 中間財務誇表 作咸指針에 따라서 有用한 情報를 提供하는지 여부에 關하여 限定確認이라고 表示한다. 여기서는 中間報告 特色, 監遼諦次, 監意意見等에 關하여 살펴 보기로 한다. 여기서 決算日이 12月 31日인 50개 上場會社를 3個年동안(1982, 1981, 1980) 業種別로 分析한 結果 半期報告書와 決算報告書의 相互關聯性에서 安定性比率은 業種에 따라서 큰차이없이 相互關聯性이 높게 나타났고 반면에 收益性比率은 全體的으로 相互關聯性은 매우 낮게 나타났다. 또한 完出額과 經常利益과의 相互關聯性도 매우 낮게 나타났다. 이러한 우리나라의 半期報告書制度의 改善方案을 살펴 보기로 한다. 1) 半期報告에 對한 상세한 會計指針과 半期報告의 範圍가 擴大되어야 한다. 2) 半期報告를 分期報告로 轉換시켜야 한다. 3) 現在 上場法人에 適用되는 親定이 一定規模 이상의 企業에 擴大되어 適用되어야 한다. 4) 半期報告의 內實을 期하기 위하여 決算期日이 調整되어야 한다. 全體的으로 亮出額의 變動이 심한 産業의 各 中間期間의 費用, 收益의 對應關係와 中間期間의 實質法人稅率의 推定 및 會計年度中間에 會計麥更에 따른 累積效果 및 中間報告監査의 節次등에 關하여 살펴 보았다. 우리나라의 半期報告訓度는 많은 問題点을 內包하고 있다. 그러나 半期報告에 對한 認識이 높아짐에 따라서 이러한 問題点은 점차로 改善되리라고 생각한다. 이를 위해서 좀 더 활발한 硏究가 이루어져야 할 것이다.;Generally, financial statements are published for the fiscal year of the Accounting entity each year. However, users of financial statements demand more useful information, as one way of providing more useful information to users of financial statements, interim reporting is offered to them. Because the period of interim reporting is shorter less than one-year, let's necessary to report special problems. In 1977, the KICPA issued guidance on semi-annual reporting in Korea. The purpose of this thesis are to study peculiar accounting procedures of interim reporting and to analyse the correlation between the semi-annual reporting and the annual reporting of 50 listed corporation devised on business line in Korea. The first regulation on interim reporting was executed by NYSE in 1910. Currently quarterly reporting are executed issued on the basis of APB Opinion No. 28 in the United States of America, but published semi-annual in Korea and Japan. As Interim Reporting, is required special Accounting Procedures, this thesis reviews the nature of the change (Change in Accounting principle, Accounting estimate, Reporting entity), Accounting Procedure that revenues and costs must be distributed to each inter in period. And income tax provision in interim Reporting. Audit of interim reporting has differences of terms each country. In Korea it is reviwed limited review for distinguishing with regular audit according to refer "principle of interim financial statements. Must be used the term of "limited review, whether the useful information on related interim Period Provide timely. Let's see to it that difference of interim reporting practice of audit, and opinion of auditor. This thesis reviews the financial statements of 50 listed corporation that balance sheet date is Dec. 31, 1952, 1981 and 1980. Its purpose is to analyze the correlation between the semi-annual reportings and annual reportings in various sales business. In the analysis, the correlation on rate of stability is appeared Largely. However the correlation on rate of profitability is showed to be low relatively. The following is the way of improvement semi-annual reportings system in Korea. 1) The guidance on interim financial statements should be accurate and the scope of interim financial statements must be expanded. 2) In order to offer the timely information it is gradually required from the semi-annual reportings to be quarterly reportings. 3) The regulation on interim reportings are applied to all corporations over any level. 4) The balance sheet date should be reconciled to improve limited review. It is reviews that the reasonal matching method of revenues and cost must be adopted in interim reporting and income tax provision at each interim period are computed by estimated effective tax rates and cumulative effect of accounting changes differs in review of Accounting periods. Also it is reviews of practice of audit. The semi-annual reportings system in Korea are involved some problems. However, its problems will be improved by growing realization of interim reporting and it is hoped that more research on interim reporting will be attempted.