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리이스(Lease) 會計處理에 關한 硏究 : 賃借會社를 中心으로
金常照 상명대학교 논문집 1983 상명대학교논문집 Vol.11 No.-
Recently, in supplying the various equipment which is needed by companies, these companies utilize the lease in many cases because of the financial financial depression. The aim of this thesis is to offer more reliable information to those who want to know the data on the financial statements so that they can correctly understand the rapidly expanding use of the lease contract, and can control this lease accounting reasonably. I reexamined the research reports of many study institutions so that the lease contract is understood as the object of accounting. And as the main object of my research I also studied the accounting control of a lease company. First, I studied how the financial statements were recorded, through reading the research reports of leases of many U.S. associations and came to understood the concept of assets and liabilities. Second, I studied how the lease were estimated and decided using the method of cash analysis and estimation. Third, I studied the standard for distinguishing the difference between the financial lease and the operating lease. On the basis of this study of mine, I suggest that lease accounting should be recorded on the balance sheet in the case of financial lease. In the company accounting system of Korea, there is an inconsistency concerning the control of the operating lease. So I presented, as an example, the study report of SFAS No.13(Statement of Financial Accounting Standards No.13). and once more I suggest that the financial lease should be recorded on the balance sheet. Therefore, we should all endeavor to establish lease accounting through continual study in every class of society and in every field.
金常照 상명대학교 학생생활연구소 1991 학생생활연구 Vol.- No.8
It seems that university students feel like living together with the nature getting out of the city environment pollution city buildings and school rooms in accordance with the increase of national income in our country. Accordingly, many university students began to make the best of their leisure. But it is the problem that there are not so many educational accommodations for university students. To ameliorqte these problems: 1. Youth Hostel Movement will be required for university students and the youth. 2. Educational leader who can guide university students and composition of educational circumstance will be required. 3. Expansion of sound and safe accommodations will be required. 4. It is necessary to develop sightseeing place at the coast of island prefered by the university students. 5. More and more establishment of Youth Hostel will be required for accommodation with cheap price by the university students. Conclusion If ameliorating above-mentioned problems, it will give the opportunity to the university students, who are the host of the future, to live with nature, therefore it will not only have great influence on the character fomation, but also give big economic assistance becase they can use Youth Hostel at lower price.
참여정부 1년의 경제정책 평가 -개혁 후퇴와 불안정 심화의 악순환
김상조 민주사회정책연구원 2005 민주사회와 정책연구 Vol.6 No.-
참여정부 출범 l년간의 경제정책은 대단히 실망스러운 것이었다. 경제위기론으로 무장한 재계의 이데올로기적 공세에 크게 위축되었으며, 정책목표 자체에 내재한 충돌과 경제팀 구성의 실패로 인해 정책기조는 급속도로 단기화·보수화되었다. 그 배경에는 정치개혁을 위해 경제개혁은 4·15 총선 이후로 미룬 참여정부의 정치적 선택이 자리잡고 있다. 그러나 총선 이후 정치지형이 참여정부에 유리한 방향으로 변한다고 할지라도, 지난 l년간 참여정부가 걸어온 보수화의 여파는 경제정책의 정체성 회복에 커다란 장애물로 작용할 것이다. 노무현 대통령이 경제적으로 성공하기 위해서는 재벌과 관료집단에 넘겨준 경제정책의 주도권을 되찾아와야 한다. 이틀 위해서는 단기간에 가시적 성과를 기록 하고자 하는 조급증을 버려야 한다. 눈앞의 경제적 성과를 위해 개혁 원칙을 훼손 함으로써 결국 임기 말에 경기위기를 자초하고 차기정부에 그 부담을 고스란히 떠넘긴 문민정부와 국민의 정부의 전철, 즉 개혁 후퇴와 불안정 심화의 악순환적 실패를 되풀이해서는 안 된다.