연결재무제표 유용성과 연결납세제도 도입효과

다국어 초록 (Multilingual Abstract)

It was 1976 when the preparation of consolidated financial sheet was first prescribed in this nation. Since then, the prescription has been revised several times. Revised in April 1992, enforcement regulations of the Securities Exchange Act provided that every listed corporation has its consolidated financial sheets and an auditor's opinion about them attached to its business report. In other words, the outside audit of consolidated financial sheets became inevitable. The Act of the Outside Audit of Corporation was revised in December 1993 to provide that all corporations must prepare consolidated financial sheets and receive the outside audit of the documents beginning their settlement of accounts in December 1994. In case of overseas corporations, consolidated financial sheets and the Equity Law have been applied since their settlement of accounts in December 1995. Now those sheets must be prepared by all local and overseas corporations that involve relations of governance or dependence. The preparation and public notification of consolidated financial sheets has been settled as a system. This nation has not yet introduced consolidated tax return using consolidated financial sheets. Such tax return system is already being used by most of the world's economic powers such as U.S., Europe and Japan. This study shows that reduction in corporation tax is the biggest reason for avoiding consolidated tax return system, even though the system can facilitate the settlement of consolidated accounting. Consolidated tax return, which is being implemented in about 20 countries including U.S., needs to be introduced by this nation where consolidated financial sheets are publicly notified.

목차 (Table of Contents)

• I. 연구목적
• II. 연결재무제표의 유용성과 한계점
• III. 연결납세제도의 도입
• 1. 연결납세제도의 효과
• 2. 연결납세제도 도입의 비판
• 3. 선행연구
• V. 연결재무제표의 분석
• 1. 연도별 연결재무제표 실적 분석
• 2. 개별재무제표와 연결재무제표 비교 분석
• 3. 출자총액제한을 받는 주요그룹 연결실적 분석
• 4. 2002년 연결 대비 2003년 연결 순이익 회사수 현황
• IV. 결론
• 참고문헌
• Abstract