한국기업의 회계정보공시제도 개선방안에 관한 연구 = (A) Study on the Improving Way for the Accounting Information Public Disclosure System of Korean Enterprises

다국어 초록 (Multilingual Abstract)

The Accounting Information is basically made by the enterprise, and opened to those who want to use it, so the interests between the manager who is in charge of making financial statement for the company and the user of it may not always meet each other's wish. Therefore, the Information can be distorted by the manager who makes it. Thus the question of how much informations in the matter of quality and quantity should be opened can be the issue of the matter. The level of the Information opened to the public varies in many ways, and it depends on the person who use it. The information producer tends to down the opening level of quality or quantity of the Information because of the bad effects such as expensive cost of producing it and the outflow of the important information, while the user of it tries to get higher level of information. Thus the differences of information level always lie between the supplyer and the demander of it. Moreover with the rapid changing of the firms circumstances, the operation of the Accounting Information Disclosure System which can be available to the users who need rapid and accurate information becomes more important than ever.
The purpose of this study is to analyze problems of the demand and supply of the information for those who concerned, and also to present the improving way on the matter by studying the Problems of Accounting Information Disclosure System in Korea. Now we can find that the standing rules of corporate accounting is inappropriate in many ways such as in social desire or in logic. This is because the disclosure system has developed through the outside laws. Especially the problems such as the Future Forecast Information Disclosure System, the lack of generalization and universality, the limited range of disclosure or disclosure mediums, the limit to the place for the displaying accounting reports and the users of it, the problems of footnotes and parenthetical information, and the lack of the fitness of accounting information don't meet to the desire of those who require to expand the Public Disclosure System of Accounting Information, moreover the expense of making information of the company can be the handicap of full disclosure.
These are the improving ways on the Problems of the Accounting Information Disclosure System in Korea:
First, it is necessary to subdivide the information disclosure in order to meet the desire of the various users of the Information and get over the limit of the Traditional Accounting Disclosure System.
Secondly, the Full Accounting Information Disclosure is useful in making decision about their opinions when they are concerned many interests, but the enterprise cannot ignore the matter of benefit and cost. Therefore the manager needs to pay more attention to the Optimum Level of Information Disclosure to meet users' desire in Accounting Information Disclosure.
But this study does not present all substantial data about the range of the Optimum Level of Information Disclosure and the concrete method, because these are considered to be the most important part of actual business, so I suggest that we whould continue to study more about this part hereafter.

목차 (Table of Contents)

• 목차
• 제1장 서론 = 1
• 제1절 연구의 목적 = 1
• 제2절 연구의 방법 및 범위 = 2
• 제2장 회계정보공시제도에 관한 이론적 고찰 = 4
• 제1절 회계공시제도의 역사적 배경 = 4
• 제2절 회계정보공시의 본질 = 5
• 1. 회계정보공시의 의의 = 5
• 2. 회계정보공시의 특성 = 6
• 3. 회계정보공시의 유용성 = 8
• 제3절 회계정보공시의 목적과 대상 = 9
• 1. 회계정보공사의 목적 = 9
• 2. 회계정보공시의 대상 = 11
• 제4절 회계정보공시의 수준 = 12
• 제5절 회계정보공시의 방법 = 13
• 제3장 주요국의 회계정보공시제도의 비교 = 15
• 제1절 미국의 회계정보공시제도 = 15
• 제2절 일본의 회계정보공시제도 = 21
• 제4장 회계정보공시에 관한 재 견해 = 30
• 제1절 회계정보공시 확대에 관한 견해 = 30
• 제2절 공시세분화에 관한 견해 = 38
• 제3절 최적공시수준에 관한 견해 = 41
• 제5장 한국기업의 회계정보공시제도의 문제점과 개선방안 = 56
• 제1절 회계정보공시제도 = 56
• 제2절 회계정보공시제도의 문제점 = 69
• 제3절 회계정보공시제도의 개선방안 = 73
• 제6장 결론 = 77
• 참고문헌 = 79
• ABSTRACT = 83