기업회계원칙에서 본 상법상의 계산규정에 관한 고찰

Abstract

企業會計에 規制를 加하는 法律인 商法은 企業에 관한 基本法으로서 企業會計와 不可分의 관계를 갖고 있다. 따라서 모든 企業이 遵守하지 않으면 안될 企業會計原則은 會計處理에 관한 規範으로서 商法上의 計算規定과 相互 密接한 관계를 맺고 있는 것이다. 企業會計原則은 企業會計의 實務속에서 發達한 諸原則 가운데서 一般的으로 公正妥當하다고 認定된 바를 集約한 것으로 반드시 法令에 의하여 强制되지는 않더라도 모든 企業이 그 會計를 處理함에 있어서 遵守하지 않으면 안될 基準인 것이다. 또한 企業會計原則은 원래 關係諸法令의 立案改廢時에 主導役割을 하기 위한 것이므로 商法의 計算規定에 있어서도 尊重되어져야 하는 것은 물론 商法의 計算規定이 會計原則에 맞게 修正되어야 함은 더욱 당연한 것이다. 그런데 우리나라의 商法은 株式會社에 대한 計算規定이 設置되고 있으나 企業會計原則과 一致되지 않는 部分이 많다 不一致의 理由로는 商法과 企業會計와의 基本立場에서부터 비롯되며 그 基本立場에서 派生되어 財務諸表의 體系, 評價에 관한 原則, 移延資産의 範圍등 꽤 많은 部分에서 서로 어긋나고 있는 것이다. 大陸系商法을 繼承한 우리나라의 商法의 計算規定은 항상 企業의 解散을 前提로 하여 債權者保護에 置重하고 있으며 따라서 財産法에 立脚한 損益計算을 行하고 財務諸表中 財産目錄 및 貸借對照表를 가장 重要視하고 있다. 한편 會計原則은 繼續企業의 前提下에 期間損益計算을 行하며 損益法을 바탕으로 모든 利害關係者의 利害를 公正하게 保護하므로써 社會의 經濟秩序를 確立하는데에 있어서 有用한 役割을 擔當하고자 하는 것이다. 따라서 會計原則은 損益計算書가 財務諸表의 中心을 이루고 있으며 商法에서 가장 重要視되는 財産目錄은 財務諸表의 體系에서 除外되고 그 대신 動的 財産目錄이라고 할 수 있는 財務諸表附屬明細書가 導入되고 있다. 그러므로 商法은 적어도 決算報告書로서의 計算書類의 體系에서는 財産目錄을 除外시켜야 할 것이다. 또한 財産의 評價에 관한 商法上의 計算規定을 보면 株式會社에 관한 評價規定에서는 대체로 會計原則에 順亦하고 있으나 一般規定인 財産評價의 規定에서는 時價限度主義를 取하므로서 法條文間에도 矛盾이 되고 있어 評價規定에 관한 統一이 時急하다고 본다. 그리고 商法은 移延資産의 範圍에 관해서도 制限的인 列擧를 하고 있어 會計原則에서 認定되는 開業費用, 開發費 및 試驗硏究費등이 除外되고 있는데 商法은 이들을 移延資産에 包含시킬 것이 要望되며 準備金 한 槪念의 確立과 資本準備金의 範圍擴張, 充當金制度의 導入등으로 會計原則과 接近시켜 나가므로써 企業會計에 規制를 가하는 法規範으로서의 商法은 비로소 社會正義의 實現이라는 目的下에 公正性을 追求하는데에 이바지할 수 있다고 본다.;The commercial law which is designated to regulate the matters concerning the business accounting is the basic law on the business activities. In other words, the commercial law is inseparable from the business accounting. Since the business accounting principles which must be respected by all the enterprises are a norm in accounting treatment, they are closely concerned with the relevant accounting regulations of the commercial law. Generally speaking, the business principles, which have been based upon the greatest common measure of practice, is widely accepted as a norm in the business accounting. All these principles are not enforced by the commercial law in its observation. Nevertheless, they are indispensable to all the enterprises for their reasonable and proper accounting treatment. In addition, the principles also aim at giving a guidance to the authorities concerned in case of alteration and abolition of the relavan laws and regulations. It is, therefore, quite proper that all the corresponding regulations in the commercial law should be in striot accordance with the principles so far as the business accounting is c□ cerned. In the commercial law of korea, bowever, we can find so many regulations inconsistent with the basic business accounting principles in all respects. The following are the chief items inconsistent with each other between the regulations of the commercial law and the business accounting principles. (1) the basic viewpoint toward the business accounting (2) the systam of financial statements (3) the principles of evaluation of assets (4) the extent of deferred assets, etc. The prims consideration of the regulations on business accounting of commercial law in Korea which is an adopted the Continental commercial law is laid on the protection of creditors in case of the bankruptcy or dissolution of enterprises. In this connection, the most important items are, among other thing, the general inventory and the balance sheet in the category of financial statements. On the other hand, the business accounting principles have been formulated on the basis of the going concern and give a recommendation of the method of the periodical accounting to the enterprises for the purpose nf protecting all the interest groups and establishing a reasonable economic order of a country. Accordingly, the income statement forms the core of the financial statements under the business accounting principles, and the general inventory which has a great importance in the commercial law is excluded from the category of financial statements. Instead, a schedule of financial statements is substituted for the general inventory which is called a dynamic inventory, Consequently, the general inventory should be excepted from the category of financial statements in the regulations of the commercial law. Although the regulations of commercial law are in compliance with the business accounting principles as a whole only on the evaluation of assets of the corpo□tions, there are some discrepancies even between the general regulations of the commercial law with regard to the evaluation of assets of other enterprises.The general regulations have adopted the market price basis in the evaluation of assets. So, it will be a hot matter to make an unification of the regulations of the commercial law relating to the evaluation of assets. On the subject of the extent of deferred assets, the limited enumeration of the commercial law have ruled out the preliminary expenses of business, development expenses, experimental and research expenses which are recognized by the accounting principles. It must be, therfore, borne in mind that all these expenses shall be included in the category of deferred assets in the commercial law. Furthermore, the commercial law must expressly settle the definition of the surplus and readjust the regulations, expanding the extent of the capital reserves, in the nearest future. And the establishment of appropriation of liability reserves another important task of the commercial law. By such a way of giving a close relations between the commercial law and the business accounting principles, the commercial law make a great contribution to the substantiation of the justice and equity of the commercial community.