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우리나라 聯結會計制度의 改善方向에 관한 硏究

Title
우리나라 聯結會計制度의 改善方向에 관한 硏究
Other Titles
(A) STUDY ON THE IMPROVEMENT OF CONSOLIDATION FINANCIAL ACCOUNTING SYSTEM IN KOREA : ON THE BASIS OF THE AREA OF CONSOLIDATION AND EVALUATION METHOD OF INVESTMENT ACCOUNTS
Authors
劉順姬
Issue Date
1984
Department/Major
대학원 경영학과
Keywords
연결회계제도개선방향연결범위투자계정평가방법
Publisher
이화여자대학교 대학원
Degree
Master
Abstract
This study is mainly concerned with the area of consolidation and the evaluative methods dealing with investment accounts in the consolidated financial statements system in Korea. It also deals with the reasons for the lack of use in actual practice of the consolidated financial statement in Korean corporations and seeks ways to improve on this situation. With the acceleration of the process of the collectivia-tion, affiliation of our corporations management and other interested parties, especicelly the financial instituations, have become more concerned with oversea capital market, there is an urgent need for the consolidated financial statement. On refering to the operating report and the auditing statements presented to THE SECURITIES SUPERVISORY BOARD dated for the year ending in 1983 of our listed corporate entity, and researching into the state of the composing of the consolidated financial statements the results were found to be very lacking. Our country's laws decree that the investment accounts of the unconsolidated subordinate corporate entitys and those of the entity's holding more than 20 percent and less than 50 percent of the total issued stocks should be evaluated according to the equity method. However, none of the companys were found to be following this law. Accordingly, the problems of the technique were surveyed and the results were thus; Firsty, composing the consolidated financial statement entails very tedious of complex accounting techniques and thus is not that easily applicable to actual practice. Secondly, a lack of knowledge concerning the importance and effects about the consolidated financial statement among most of the people. Thirdly, a lack of enforcement by the law concerning its non-use. And fourthly, since our country's corporation's hold much reciprocal holding-stocks the current standard of relevant range(holding more than 50 percent) is non-effective concerning the use of the consolidated statement, and it is also difficult to apply the equity method. Therefore, to make the corporations realize the importance of the consolidated financial statement and guide them into composing such statements, the current revised standards decree that the standard rate of equity-holding and the standard of control autherity should be utilized jointly as a measure to enlarge the consolidation relevant range. Also, in the separate, to-be-decreed " standards of the conso1i-dated financial statement" should define the exact definition of the type of company that can be controlled and the consolidation range. There should also be an effort to strengthen the laws concerning the composing of the consolidated financial statement. These are my suggestions.;本 硏究는 우리나라 聯結會計制度에 있어서 聯結範圍와 投資計定評價方法을 중심으로 考察하고, 현재 우리나라의 企業에서 聯結財務諸表 作成의 責務適用이 부진한 이유를 分析하여 그 改善方向을 모색해 보고자 하는데 있다. 企業의 集團化, 系列化 현상이 진전됨에 따라 企業의 經營者, 利害關係者, 특히 金融機關은 與信管理를 위하여, 系列企業群 全體의 經營成績이나 財務狀態를 파악할 수 있는 情報의 提供을 요구하고 있으며, 우리나라 企業의 外國資本市場 進出을 위해서는 聯結財務諸表를 作成하여야 할 必要性이 절실히 요구되고 있다. 따라서 上場法人이 證券監督院에 제출한 '83年末 현재 事業報告書와 監査報告書를 참조하여, 資本金 50억원 이상의 上場法人에 대하여 聯結財務諸表 作成實態를 調査한 결과 극히 부진한 것으로 밝혀졌다. 非聯結從屬法人과 發行株式總數의 20%이상 50%이하를 所有하고 있는 法人에 대해서는 持分法에 의하여 投資計定을 評價하도록 되어 있으나, 1個社도 適用하지 않고 있는 것으로 나타났다. 이러한 원인을 설문조사에 의해 間題點을 檢證한 결과, 첫째, 聯結財務諸表作咸은 實務上 복잡한 會計節次를 수반하므로 企業實務界에서 쉽게 적응할 수가 없고, 둘째, 聯結會計制度의 重要性과 效果에 대한 일반의 認識부족으로 나타났으며, 세째, 작성하지 않아도 法的인 制栽가 없기 때문인 것으로 밝혀졌다. 네째, 우리나라는 相互株所有가 많기 때문에 현행 聯結範圍基準(50%초과소유)으로는 聯結의 실효를 거둘 수 없으며, 持分法 適用이 곤란한 것으로 나타났다. 그러므로 企業 스스로가 聯結財務諸表의 重要性을 認識하고 聯結財務諸表를 作成하도록 유도하기 위해서는, 첫째, 聯結財務諸表의 地位를 基本財務諸表로 승격시켜야 한다. 둘째, 현행 聯結範圍基準인 持分比率基準에 支配力基準을 倂行하여 適用하여야 할 것이다. 따라서 이번 改正 基準에서는 持分比率基準과 支酪力基準을 倂行하도록 규정하고 있으므로 별도 제정될 「聯結財務諸表基準」에서는 支點可能會社를 구체적으로 정의하여 聯結範圍를 결정하여야 한다. 세째, 聯結財務諸表의 作成을 정책적인 차원에서 法的으로 강화하거나 기업측에 稅制上의 이득을 주어 작성을 유도하는 방향으로 改善되어져야 할 것이다.
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