企業會計와 稅務會計의 差異調整에 따른 改善方案에 관한 硏究

성종락 동의대학교 중소기업대학원 2002 국내석사

企業會計는 회계정보 이용자가 企業實體와 관련하여 합리적인 의사결정을 할 수 있도록 財務上의 자료를 一般的으로 인정된 회계원칙에 따라 처리하여 유용하고 적정한 정보를 제공하는데 目的이 있으며, 稅務會計는 國家의 재정조달을 위하여 稅法의 규정에 따라 課稅所得과 세액을 공평하고 정확하게 산출하여 租稅를 부과ㆍ징수하는데 목적이 있다. 이와 같이 企業會計와 稅務會計는 고유목적과 기능을 가지고 있기 때문에 양회계간에 差異가 발생하는 것이다. 본 연구의 목적은 兩會計의 차이발생 원인을 분석하고 그 차이조정에 대한 先行硏究의 검토를 통하여 합리적인 차이조정 방안을 제시하고자 하는 것이다. 기업회계와 세무회계의 차이에 대하여 무리하게 일치시키기보다는 양회계가 가지고 있는 고유의 목적과 기능을 유지하면서 양회계의 차이를 근접시킬 수 있는 차이조정 방안을 다음과 같이 제시하고자 한다. 첫째, 기업회계와 세무회계가 추구하는 목적은 각각 틀리므로 지금의 이원화 形態에 안이하게 있기보다는 소득에 대한 과세를 기본으로 하는 세목은 기업회계 기준에 의한 당기순이익이나 법인세 과세소득이 같아야 양 회계에 따른 조정 문제가 발생하지 않는다. 이를 最大限 통일시 하도록 노력하여야 한다. 둘째, 조세특례제한법의 축소나 폐지는 企業會計와 稅務會計의 차이를 줄이는 方法이 될 것인데 조세특례제한법상의 각종 감면과 공제, 과세이연 등은 특정기업과 특정산업에 한정된 특례를 줄 수 있고 기타 準備金은 기간손익의 문제로 과세이연의 방법에 지나지 않을뿐더러 사후관리에 하자가 발생시는 加算稅 문제가 따르게 되며 공평과세에도 위배되므로 개정되어야 할 것이다. 셋째, 損益認識時期의 차이는 기간손익에 있어서 어느 시점에 이익과 손익을 인식하느냐에 달려있다. 양 회계의 차이 대부분은 세법규정에 따른 손익의 조기인식이나 비용의 이연 등인데 이들 양 회계의 손익인식기준을 일치시켜야 할 것이며, 공평과세 실현을 위해서는 세무회계의 특별한 경우인 가지급금 등에 대한 인정이자계산이나 부당행위계산부인등 실질과세를 위한 처리 방법 외는 企業會計基準을 따라야 할 것이다. 현행 손금불산입으로 인식하는 접대비 한도 초과액이나 신용카드 미달사용액등을 기업이 지출된 접대비를 다른 計定科目으로 분류 할 경우 과세회피의 問題가 발생할 수 있으므로 기업회계에서 성실하게 회계처리 될 수 있도록 관리 감독체제를 가져야 한다. 넷째, 국고보조금이나 공사부담금으로 사업용 固定資産을 취득한 경우 고정자산의 긴 耐用年數로 인하여 사후관리에 불편이 많이 발생하게 된다. 그러므로 비용화 할 수 있는 기간을 최소화하는 방법으로 세법을 개정하여 양 회계의 일치를 도출하여야 할 것이다. 다섯째, 資本槪念의 차이는 조세마찰을 줄일 수 있는 기업회계 기준과 같이 일치시키는 것이 보다 나은 방안이라 생각된다 이러한 차이 조정은 기업과 관련된 이해 관계자들에게 보다 유용한 정보를 제공 할 수 있을 뿐만 아니라 양회계의 실제적인 차이 연구에 중요한 근거 자료가 될 수 있을 것이다. Corporate accounting has its purpose on providing reasonable information to the accounting information user to make rational decision by offering financial information following the GAAP(Generally Accepted Accounting Principle). On the other hand, Tax accounting has its purpose on levying tax with the intent of supplying the government financially by setting the exact taxable income and the amount of tax through tax law. Due to the different purpose and function, difference occurs between the two accounting principles. The purpose of this study is to analyze the cause of the difference, and by examining the preceding studies on difference settling present with a reasonable difference settling plan. Rather than trying to converge the two different accounting principles, I would like to introduce difference settlement solution that can bring the two methods nearer, without harming the purposes and functions of each. First, rather than leaving the dual accounting form, the net income of the corporate accounting should be in conformity with taxable income of the corporation tax accounting. The two incomes need to be held in close proximity. Second, curtailment or ban of the "Restriction of Preferential Taxation Act" will be a way to reduce the difference of the two methods, reduction, exemption, and tax deferral can give preference to special industry, allowances only is another way of tax deferral, defect of ex post facto management will cause additional tax, violation of impartial taxation, therefore need to be amended. Third, the recognition of profit and loss differ between the two methods. Most of their differences lie in problems such as early recognition of profit or loss, and deferral of cost. The time difference of profit/loss recognition need to be united, and except tax accounting's special exceptions such as for real tax purpose, in order to attain impartial taxation, corporate accounting principle should be adopted. Special supervision policy need to be adopted to watch for reception expenses exceeding cost and deficient credit card usage, as these items can be transferred in other accounts, which can be used for tax avoidance purposes. Fourth, if business purposed fixed asset has been acquired through government subsidy or construction allotment, the long amortization period will cause lots of inconvenience in ex post facto management. Therefore, tax law needs to be amended to shortening the amortization period and realization time of cost, converging the two principles. Fifth, the difference understanding of "capital" may be harmonized into corporate accounting standard, so that the tax conflict can be reduced. Such difference settlement will not only provide more useful information to the interested parties, but act as foundation data for the study of the real difference of the two accounting methods.

법인세 기간배분회계에 관한 연구

안환필 조선대학교 경영대학원 2001 국내석사

The traditional accounting profit has an advantage of it foundation on the verifiable transaction because it is calculated through the matching of the operating revenues and its related expenses. So long as the corporation income taxes are recognized as expenses, the interperiod income tax allocation must be carried out according to the principle of matching costs with revenues. However, the traditional accounting of tax expenses in Korea had ignored the concept of matching costs with revenues. Consequently the profit information offered was not useful. So financial accounting standards in Korea adopt accounting for income tax allocation in March 30, 1996 and accounting for income tax allocation shall be applied from the fiscal year beginning on or after April 1, 1998. The purpose of this study is to investigate the theory of the interperiod allocation of the corporate income tax on the assumption that corporate income tax is an expense and to introduce the method for calculating the corporate income tax expense correspond to pretax accounting income in accordance with the interperiod allocation theory of corporate income tax. As capital market becomes more and more international, worldly unification of accounting reports should be needed. So the introduction of interperiod allocation theory of corporate income tax should be made in some viewpoints ; international accounting trends, the development of sound enterprises, the usefulness of accounting information. This thesis is to analyze the accounting procedure and the methodology of how to explain the reasons what makes difference between taxable income and accounting income before income taxes, and to identify the difference between deferred method and liability method. This thesis begins with the accounting objective that financial statements provide the useful information for its users. 1 have studied the interperiod allocation of income tax as the procedure of recognizing the tax difference. This thesis is made by researching the relate accounting and tax law literatures. As the result of the study, First, liability method is desirable. Second, comprehensive allocation is desirable in application Third, change basis is suitable for the method of measuring income tax effects. Fourth, in dealing tax effects of losses, Korea approves of only carry forward deduction. Accordin히y tax effects happening at the carry forward deduction period should be recognized as adjustment profit of prior period or extraordinary profit of this term and it is thought to be good in terms of conservatism not to approve of tax effect amount about loss happening at this term. In conclusion, for the better development of the business accounting and tax accounting, various studies on the introduction of interperiod tax allocation theory and institutional support should be needed.

사립대학 회계제도의 문제점과 개선방안에 관한 연구

오정훈 조선대학교 경영대학원 2002 국내석사

In these days, it is common that the social contribution and importance of nonprofit organization is increasing, and it's influence is also extending. Nevertheless, it has been less considered than any other profit one, and it's operating system is also outstripped by its own efficiency. Consequently, the private school accounting system, one of typical model of nonprofit organization, gets behind on the level of development compare with business accounting system. After all, it can be said that just following up existing private school accounting system goes against the stream of the times. It is an undeniable fact that the private school accounting system, as mentioned above, is less developed theoretically and practically than business accounting system. In addition, it is natural that school accounting system can not be operated by profit motivation just like business organization. That is to say, it can not be received immunity from its responsibility even though the economic resources of school is operated by not the motivation of profit pursuit but the principal of human development because of the fundamental purpose of school, the education to human and research activities. It means that school accounting system should offer its outcome to the persons interested as well as it must contribute to effective educational activities and reasonable school management. The purpose of this study is to contribute to elevate theoretical concern about school accounting, that has been neglected, by providing the developing course of school accounting system in Korea. This study also presents the fundamental frame work of accounting system on school accounting circumstance by analyzing related data, issues and the ways for improvement. First of all, to accomplish the purpose of this study, it will analyze the laws and regulations such as the private school law, the financing and accounting regulation of private school, the exceptional rule to the financing and accounting regulation of private, accounting regulation of the Ministry of Education & Human Resources Development and so on. Next, it will try to understand the present accounting regulation, and try to the way for improvement of problems in accounting management throughout the preceding research thesis and related data. Finally, it will contribute to build advanced accounting system in order to turn into a possibility for reasonable and effective decision of intention in school management.

우리나라 기업회계기준의 국제화 방안에 관한 연구

전동양 조선대학교 중소기업대학원 1998 국내석사

As business environment changes rapidly, accounting standard s adaption is became to international problem. It is necessary to focus from domestic coordination to international standardization. The international environment is rapidly changing, and the accounting area is not exception either. The international accounting area has been emerged as one of important aspect in understanding globalizing accounting theory and practice. In Korea, with the financial crisis in the end of 1997 and with the strong pressure from IMF, Korean Accounting Standards are forced to be adjusted to the IASs. We need to know current trend of international accounting standards. Each country's regulation agencys have powerful authories for standards setting and operation of accounting standards. But they are different from its setting and operation as their environment. So international standardization of accounting standards needs necessary. One of problem is coordination between financial accounting and tax law. So this paper reviews relations of financial accounting, tax law and security exchange law, and examines our country's status. This paper recognizes importance of international accounting in the trend of internationalization of capital market. The articles in international accounting area are classified into 7 research field. Classifying into 7 fields in this paper does not mean that research fields in international accounting should be limited to these 7 fields. The classification is made based on article topics which have been relatively frequently published in the United State. It is intended to enhance the Understanding of present status of international accounting research. The main purpose of this paper is not to criticize the current status of international accounting articles but to bring attention of accounting researchers into international accounting area. More accounting researchers are interested in international accounting with the trend of internationalization of accounting standards in many countries. Research on international accounting in Korea should start with comparative analysis of accounting practice in countries which have frequent trades and capital transactions with Korea. The research should be further developed in the direction of introducing and understanding of our accounting system.

우리 나라 회계감사제도의 문제점과 개선방안에 관한 연구

김정란 조선대학교 경영대학원 2001 국내석사

The objective of an audit is to enhance the reliability of financial statements of entity and to help financial statements users in making proper decisions on the entity through an independent auditors expression of financial position, results of operations, And other financial information provide with financial accounting standards. In this respect, auditing system plays an important role in producing the financial information under the present accounting environment. Current economic crisis which brought about the administrative system of IMF requires us to rethink our practice of accounting and auditing. Past accounting and auditing system lacking in efficiency and rationality does not fit present economic circumstances any more. The problems of the auditing system are as follows : First, auditor commission restriction system of Korea is to restrict fair and free competition that monopoly position to give a few large accounting firm. Second, though computerization in the accounting system is progressing rapidly, external auditors are not equipped with sufficient knowledge of computerization process. Third, until now, auditing has not played major role in Korea, because the separation of ownership and management is not sufficient. In conclusion, solutions to the previously described problems are as follows : First, the auditor who publishes unqualified opinions about audit company should withdraw his license or stop his job for about five years if the company would bankrupt within a few years laters. Second, to improve the ability of auditors, the method of selecting CPAs should be changed. Third, by emphasizing the fact that a transparent and reliable accounting information helps to raise fund the direct financial market, the attitude of managers toward accounting needs to improve. Fourth, to strength the internal control, the system of auditing committee should be introduced.

우리나라 파생금융상품 회계처리기준의 개선방안

김영일 경성대학교 국제경영대학원 1998 국내석사

Internationalization and openning of the market in the financial field have accelerated their paces since the early 1980's. Joining OECD in the late 1996 and being under IMF bail-out program since the late 1997, much more pressure from outside to abolish the regulations that keep foreign investors away from a certain fraction of the financial market, is expected at given circumstances. Regulations on transactions in foreign exchanges and international capital movement will be freed or at least lessoned, and the variationes of exchange rate, interest rate and the stock index will be wider. Because of these rapid changes in the financial field domestically and internationally, companies are exposed to the risks of the variations in commodity prices, exchange rates and interest rates. Therefore steps that prevent from these risks should be taken at this moment. In many countries, including Korea, the transactions of deritives are rapidly increasing as a means of hedging the risk and enhancing the efficiency of financial market. An issue which inevitably raised by the increase in according to derivatives tranasactions, is the establishment of accounting rules for derivatives to provide enough and appropriate information for the users of financial statements. In Korea, the accounting rules for derivatives are specified in the Article 76 of Financial Accounting Standards(accounting for forwards transacton) and in the Article 102-470 of Financial Accounting Standards (accounting for forward exchange transation). However, these rules are so inclusive and simple that they do not provide details of accounting treatment for derivatives. This research forcuses on the established rules about derivatives and mainly quotes the international accounting standards and the American accounting standards. In the future, theoretical structure of the accounting standards of derivatives should be established by adapting the ones from developed countries. Therefore, more useful and clearer data should be provided to information users. In Particular, appropriate accounting rules for unperformed contract in derivaives transations should be established. As derivatives are rapidly developed and their transactions are increasing, a permanent commitee for derivates to cope with the current situation should be established urgently.

정보혁명 시대에 따른 회계학 교육의 발전적 적응방안

강경구 조선대학교 경영대학원 2002 국내석사

Korea is getting attention of the world in the light of the fact that as of November, 2002, Korea has about 10,000,000 of netizens using high-speed cable internet and about 32,000,000 mobile phone users. The world is surprised at the truth that Korea has about 10,000,000 of netizens using high-speed cable internet. In the right of the fact that as of December, 2000, Korea has 15,785,000 of wireless internet users and as of October, 2000 has 13,699,000 wireless internet users, this showed that about 100 wireless internet users have been increased in a month. Furthermore, in the coming year of 2005, it is expected that the world will have about 1,000,000,000 internet users. After the sample survery tarketing internet users and people from 34 countries for 3 months from November last year, it is estimated that more than 300,000,000 are currently using internet, comparing with the fact that about 40,000,000 were using internet in 1996, and about 150,000,000 will use internet within this year. It is not strange to insist that we are living in the age of information revolution, as this trend predicts that in ther coming year of 2005, about 1,000,000,000 will use internet. In the age of information revolution, it will be very significant study to think about the roles and definition of accounting. Along with the role of providing the users of accounting information with financial information for decision-making process, accounting as an information system needs interactive way of sharing information and effective design to collect economic information and to deliver the information to people. In the coming age of knowledge information, it is clear that graduates of accounting dept. will have more responsibility as a role of screening, measuring, analyzing, and delivering information. As a way of better job career and effective application means in the age of information, new educational instruments are desperately needed through the internet multi-media like mobile phone, PDA, and computer. The reason for the high concern for new accounting education, is to produce accountants who can provide better accounting services in the new age of information and internationalization. To this end, new and effective way of accounting education must be developed. This research concentrates on the suggestions for better accounting education through the theoretical consideration for remote class using PDA, mobile phone, internet, and multimedia to educate students called M(mobile) generation in an effective way.

미국진출기업의 세무대책에 관한 연구 : IRC 제482조 관련 과세사례분석을 중심으로

현충기 경성대학교 무역대학원 1995 국내석사

According to some articles in newspapers, lots of Korean subsidiary companies are placed in the intensive tax examination from International Revenue Services in the U.S.A. To response that properly, we should examine the tax system of the U.S. and develop some strategies. For that purpose, several tax examination cases are analysed. From the analysis of these cases, it was found that many Korean subsidiaries in the U.S.A. have some issues as followings : 1. The IRS tends to abuse the profit approach and not to regard the special environment of taxpayers. 2. The subsidiaries can't be allowed their interest expenses due to the thin capitalization and other interest related problems. 3. The permanent establishment issue is newly come out because of the business activity of the branch offices. 4. Practical difficults in the record keeping requirements under the regulation of section 6038A has also become an issue. 5. The application of arm's length price has issued some related problems. 6. It is an important issue that IRS has arrogant attitude. Even though the responses to the issues are limited, I suggest here some responses as followings : 1. More advanced and rigorous analysis on the transfer price should be used. 2. Proper capital assets should be maintained and localization of subsidiaries should be progressed. 3. The exceptional rule of permanent establishment provision in the Korea -U.S. tax treaty could be used. 4. According system for data requirement from IRS should be developed and competence of man power should be maintained. 5. The model for economic and functional analysis should be investigated and developed. 6. The Korean tax authority should keep close relationship with the industry to respond IRS and try to negotiate with IRS official and the U.S. government. 7. Korean tax authority should progress the mutal agreement with IRS. 8. The advantages of Advanced Pricing Agreement program could be used. 9. Korean tax authority should develop many elites who are fluent in English as well as experts in U.S. taxation. 10. Subsidiaries need to develop total tax strategy like Hewlett-Packard.

중소기업의 회계투명성에 관한 연구

이석을 조선대학교 경영대학원 2007 국내석사

Small and midium-sized enterprises have been recognized as important as they have the heaviest economic weight in most countries and play an important role economically and socially including leading technological innovation, creating employment, presenting developmental opportunities to people, contributing to national economy and community development, and solving social problems. However, most of our small and midium-sized enterprises have a difficulty in dealing with human resources, fund, technology and marketing, which is found everywhere irregardless of types, regions and scales of business as a huge obstacle in goal achievement of national policy. Under such circumstances, this study focuses on accounting transparency which appears as a social issue. It aims at identifying and analysing the current status and recognition of accounting transparency of small and midium-sized enterprises and enterprisers that have been overlooked because of their small size though they have a great influence on society. Therefore, this study is to identify consciousness and atmosphere that have never been felt by small and midium-sized enterprises and enterprisers and the results will help them to decide how to deal with errors and conventions in accounting for themselves. As a result of the study is presented as follows: First, this study finds that bottlenecks of small and midium-sized enterprises are poor sale, lack of outstanding human resources and difficulty of funding in good order. 92.2% of them develop part of their documents and statements of account and commit part of them to external agencies, 60.3% do not have even internal audit, and 72.4% depend on accounting data that have been internally produced. Second, they answer that it is difficult to achieve transparent registers and accounting statements because of excessive tax burden and high tax rate. It is found that transparent accounting data are most required to prepare projects, manage the cost and secure reports to the executive management, and the obstacles to transparent accounting are unreasonable tax systems such as high tax rate and complex tax system. Third, many opinions are presented as follows: reasonable tax systems such as decrease of tax rate, tax exemption, and consistent tax administration should be established to improve accounting transparency of our small and midium-sized enterprises. Then it is suggested that we need external accounting audit, organized supervision of accounting and overall accounting systems. This study can not overcome several limitations because it focuses only on improvement of accounting transparency of small and midium-sized enterprises, but we need further organized studies that can contribute to proper atmospheres for transparent accounting and be applied for actual business.

국방관리회계제도 개선에 관한 연구

백원덕 경성대학교 무역대학원 1997 국내석사

Being Converted to independent defense system on 1970's, our army had been trying to develop a resource management system. From this point, the defense management accounting system was required. It was started for an enlarging of military force by the rational division of limited resource, efficient using. The main objects of defense management accounting are as follows. First, The total management of corps' resource under the military unit commender responsibility. Second, The actual recording reports of the using result of resource in the military unit. Third, The promoting an efficient management of resources by actual result-analysis of the operating consequence. Fourth, The accumulation of the actual cost and development of various standard cost. Fifth, The offering of a cost-standard for the planning, organizing of a budget. It is necessary to manage the resource efficiently through theses objects (first‥‥fifth) But, It is true that the defense management accounting system operated by the largest organization, biggest defense budget doesn't makes an actual contribution to wards original objects. We see the operating situation, theory considering of accounting system through the text book was printed by the seminar, Various examples, interviews with many parctical staffs and consideration of related books. And, It makes a presentation the improving way of books by extracting the becoming problems now. First, The theoretical basis of military management accounts system established the lack if the basis of the accounting theory like the main subject. Second, improvement ways in the certainty of data and accumulation methods problem are suggested by improving input note. Third, The discordance problem between the military management accounts system and accounting management system can be solved by connecting each other and forming the computerizing the system of budget execution and reporting process. Fourth, The discordance problem between the standard sing and calculation of standard expense can be solved by according budget list and RCN and operating the standard expense calculation along equipment. Fifth, scientific analytic methods should be used in the analytic problem. Like this, We indicate the improvement ways of military mangement accounts problems therefore, it is expected that these ways can be used through complement and improvement.