法人稅期間配分會計의 導入에 관한 硏究

윤윤석 光云大學校 1991 인문사회과학논문집 Vol.20 No.-

The purpose of this study is to recommand the introduction of income tax allocation accounting in Korea. Usually accounting income and taxable income are different because financial accounting and tax accounting have different purposes. Among these differences, timing differences create the related tax effects, and the tax effects are required the allocation to future periods for providing useful information. The ground of interperiod income tax allocation is principles of matching costs with revenues. The theory of income tax allocation assumes that income tax is an expense. The expense is recognized in the relevant year. hi our country, income tax is not fairly allocated in accordance with the accrued period. This study is made by researching the related literatures. The timing differences between accounting income and taxable income could be classified as three types-deferred method, asset/liability method, net of tax method. Under the deferred method, the income tax effects of current timing differences are deferred and allocated to future periods when the timing differences reverse. Under the asset/liability method, the expected income tax effects of current timing differences are determined and reported either as liabilities for income taxes payable in the future or as assets representing advance payment of future income taxes. Under the net of tax method, interperiod tax allocation is a procedure whereby the tax effects of timing differences are recognized in the valuation of assets and liabilities and the related revenues and expense. Above the methods, APB opinion No. 11 required deferred method by comprehensive allocation, but FASB SPAS No. 96 adopted asset/liability method as generally accepted accounting principles. This study has suggested that the asset/liability method is more desirable methed. Because the asset/liability method would help users to predict future cash flow of the enterprise and to evaluate its liquidity and solvency. In our country, current Financial Accounting Standard has inconsistency in income tax accounting, and there is no regulation on income tax allocation. Therefore, the introduction of income tax allocation is necessary to provide proper information to the user of financial statement. Also, it is necessary for us to adopt the income tax allocation practices in order to apply the logical consistency to the income statement. As a result of above study, I recognized that the income tax allocation should be introduced in revising the Financial Accounting Standard in our country. I hope that more attempts on the field of income tax allocation accounting will be developed.

흰쥐에서 연령이 골격근의 당 대사에 미치는 영향

정응찬,우운기,이석강 영남대학교 기초/임상의학연구소 2001 Yeungnam University Journal of Medicine Vol.18 No.1

Background: It is doubtful that aging causes deteriorated glucose metabolism and insulin resistance of skeletal muscle. Some researchers had different results about it. So we have studied the mechanism responsible for the abnormal glucose tolerance associated with aging in rapidly growing and matured rats. Materials and Methods: Animals were used S.D. rats. Growing rats were 7 weeks old (BW: 160-190 gm) and matured rats were 28 weeks old (BW: 420-525 gm). Results: Fasting blood glucose and plasma insulin levels were significantly elevated in matured rat compared with growing rats. And during oral glucose tolerance test the glucose level was also significantly elevated in matured rats. These results confirmed an insulin resistant state of aging. Insulin levels at 30 minutes of oral glucose tolerance test was significantly elevated in growing rat. But at 120 minutes it was maintained at higher level in matured rats than in growing rats. It suggested the possibility of increased insulin secretion by initial stimulation of beta-cells in growing rats, and increased secretion and decreased catabolic rate of insulin in matured rats. Glucose uptake rate of soleus muscle in matured rats was lower than that of growing rats, but the difference was not statistically significant. The dose(insulin)-responsive(glucose uptake) curve of soleus muscle was only slightly deviated to the right side. Conclusion: Glucose metabolism of rat skeletal muscle was worsened by aging. The data of glucose uptake experiments suggested the possibility of insulin resistance of skeletal muscle in matured rats, but the mechanism of insulin resistance of skeletal muscle need further studies.

敎會會計基準의 適用實態에 관한 硏究

윤윤석 光云大學 1995 인문사회과학논문집 Vol.24 No.-

AbstractThe purpose of this study is to research on the actual condition of the church's accounting standard application.The church marked two centuries of missionary work and it is estimated that the number of Christians reached 10 million in our country.Christian is steward of God. It means that all we have belongs to God, not to ourselves. Our responsibility is to use His money for His glory. It all belongs to the Lord. Everything above our necessities is to be put to work for the Lord.Reinforcement on the internal control structure and necessity for the auditing system should be emphasized here so that the church may be managed reliably of an accounting system.Contents of this study could be summarized as follows.Many churches Korean do not make the schedule of fixed assets and depreciation.Few churches have suspense receipt accounts and other accounts payable.The small-scale churches do not prepare financial statements, but the large-scale churches prepare financial statements.The small-scale churches, also, do not have internal control structures, but the large-scale churches have interal control system.Many churches have a formal auditing system, but they do not audit a substantial accounting system.Finally, Financial statements should be made for effective church management. Many churches Korean, also, should follow the church's accounting standards.

非營利機關會計

尹允錫 光云大學校 1984 論文集 Vol.13 No.-

Until the 1920s, nonbusiness accounting was approximately the same as business accounting, although both were fairly crude compared with today's business accounting. In the 1920s, nonbusiness organizations become enamored of the concept that is now called fund accounting. But, in recent years, governments and other nonbusiness organizations have experienced dramatic growth and have emerged as major economic, political and social forces in our society. A nonbusiness organization is a accounting entity which is operated for the benefit of society. Nonbusiness accounting is the process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of information in nonbusiness organizations. A fund is a independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources which are segregated for the purpose of carrying on specific activities in accordance with special limitations. The accural basis used in the enterprises accounting is not completely applied in nonbusiness accounting area. This is caused by the fact that income determination is not needed in nonbusiness accounting. In many nonbusiness organizations, the fixed assets are not capitalized by cash basis but this makes it impossible to allocate the cost used. It is needed to capitalize the fixed assets and to depreciate them. FASB has published the Statement of Financial Accounting Concepts. No. 4 (Objectives of Financial Reporting by Nonbusiness Organizations) Objectives of financial reporting are as follows : The objectives begin with a broad focus on information that is useful to resource providers and other users in making rational decisions about allocating resources to nonbusiness organizations. Financial reporting by nonbusiness organizations should provide information that is useful to present and potential resource providers and other users in making rational decisions about the allocation of resources to those organizations. They are interested in that information because the services are the end for which the resources are provided. Financial reporting should provide information that is useful to present and potential resource providers and other users in assessing how managers of a nonbusiness organization have discharged their stewardship responsibilities and about other aspects of their performance. Financial reporting should provide information about the economic resources, obligations, and net resources of an organization and the effects of transactions, events and circumstances that charge resources and interests in those resources. The accomplishments of nonbusiness organizations generally cannot be measured in terms of sales, profit or return on investment. The primary purpose of this paper is to outline the framework of nonbusiness accounting in the United States, and to promote this area in our nation. The results of study reveal that nonbusiness accounting is neglected discussing areas which have been covered accounting fields, in both the United States and our nation. As nonbusiness accounting principles and procedures are absent or insufficient, accountants will cover new principles, theory, managerial techniques of nonbusiness accounting.

非營利會計의 固定資産에 관한 現行實무의 評價 및 改善方案

尹允錫 光云大學校 1987 論文集 Vol.16 No.-

Current Practice Evaluation and Recommendation of Fixed Assets in Nonbusiness Accounting. The purpose of this study is to contribute to the fixed asserts of nonbusiness accounting. The study of fixed assets in nonbusiness accounting is in its infancy. Business enterprise generally purchase the assets needed for operations. Nonbusiness organizations purchase some of thier assets, but they also receive donated assets. Fixed asset acquisitions should be formally recorded in a manner consistent and be reported in the appropriate finncial statements. Assets acquired at no cost to the entity should be capitalized at fair market value at date of acquisition. The accounting records and reports of a nonbusiness organization should disclose the cost of use or consumption of the assets allocated to serves. Depreciation accounting should be recognized as an intergral part of accounting for resources. Where there are specific legal prohibitions against formally recording and reorting depreciation, nonbusiness organizations should use supplementary records and statements to furnish interested parties with fixed asset depreciation data. When fixed assets are disposed of or retired, the pertinent accounts should be relieved of total amounts previously recorded as acquisition, and related accumulate depreciation. All of the useful information to entity should be included in the financial statements. Fixed assets for private school include the important aspects of public interests. This research has reviewed fixed assets currently applied by private schools in the Korea. The current practice of fixed assets in private schools appear not to have been yet properly developed, comparing to those of all business organizations. It is, therefore, believed that further research is necessary in this area to improve the fixed assets for such organizations as private schools.

리츠(REITs) 제도의 이해 및 발전방향

윤윤석 광운대학교 디지털경영연구소 2003 디지털 경영연구 Vol.9 No.-

우리나라는 1997년 말 IMF 사태 이후 기업과 금융기관의 구조조정 과정에서 이들 기관들이 보유하고 있던 부동산을 처분하여 부채를 상환함으로써 재무건전성을 높이려고 노력해 왔다. 그러나 현실적으로 이들 기관이 매각하려는 부동산은 규모가 크고 고가이어서 소액 투자자들이 투자하기에는 부적 합하였다. 그래서 정부는 2001. 7월부터 리츠제도를 도입하여 부동산 투자 수요를 진작시키고 경기침체로 인한 자산디플레이션을 극복하기 위하여 노력해 오고 있다. 리츠(REITS: Real Estate Investment Trusts) 제도란 부동산을 소액지분으로 증권화하여 자본시장에 유통시킴으로써 부동산 매각을 원활하게 하여 부동산 투자에 접근이 어려운 소액투자자들에게 부동산 투자 기회를 부여하는 제도를 말한다. 부동산의 낮은 유동성을 높이기 위하여 금융시장과 연계한 제도가 리츠제도라고 볼 수 있다. 본 논문의 목적은 리츠의 개념을 정립하여 리츠에 대한 이해를 증진시키고 , 각국의 리츠제도를 비교 분석하여 한국 리츠의 현실을 파악하고, 한국 리츠가 나아갈 발전적인 방향을 제시하는데 있다. 리츠제도가 정착되면 소액투자자들도 대규모 부동산에 투자할 수 있으므로 긍정적인 소득의 재분배 효과를 거둘 수 있고, 부동산 투자의 대중화를 촉진시켜 부동산 수요의 기반이 튼튼해질 것이므로 부동산 가격의 급등락도 방지할 수 있을 것이다. The purposes of this thesis are understanding and desirable direction of real estate investment trusts(REITs) The resurgence of real estate investment trusts in the early 1990s is another indication of the extent that real estate has become "securitized". Compared with traditional methods of investing, real estate-backed securities appear to be gaining in importance because of their marketability, the public accountability of management. REITs provide a structure similar to that of mutual funds for common stock investors. REITs allow investors to participate in a portfolio of properties that may be professionally managed. Further, REITs are usually tax-exempt and must pass through as dividends to investors most of the cash flow. According practices for depreciation may allow a portion of the tax on REIT dividends to be deferred. We have faced the recession of real estate transaction with reformation of companies and banks since the crisis of foreign exchange(IMF) in 1997. IMF affected much economy environment. Interest rate is raised by IMF and real estate price falls rapidly. As a result, many corporations were fallen in failure crisis. Therefore, corporation should sell real estate possessing for this restructuring need. Because purchasing power of real estate is disappeared, there were many difficulties to sell real estate. So, Real Estate Investment Trusts Act enforced on July 1, 2001. This law was made for activation of corporate restructuring and investment activation for small scale investor's real estate. But this law has many problems for settlement. There is problem of the heavy tax by general REITs. Also, there are problems of investor protector and professional manager. Therefore, we must do effort for settlement of REITs act and correction about problem of this system.

非營利會計에 관한 硏究 : 政府會計, 學校法人會計, 病院會計의 評價 및 改善方案을 中心으로 Emphasis on Evaluation and Improvement of Governmental Accounting, Private School Accounting, Hospital accounting

윤윤석 光云大學校 1988 論文集 Vol.17 No.-

The purpose of this study is to evaluate and improve of governmental accounting, private school accounting and hospital accounting in Korea. In recent years, governments and other nonbusiness organizations have experienced dramatic growth and have emerged as major economic, political and social forces in our society. Nonbusiness accounting provides a wide range of services to the public. It is different from business accounting in that it does not seek to earn a profit. The profit motive is absent in nonbusiness accounting and its major reason for existence is to provide services. Financial reporting by nonbusiness accounting should provide information that is useful to present and potential resource providers and other users. Hence, the main purpose of the governmental accounting is to hold the accountability to provide with the financial resources in the procedure of the fund and budget circulation which happens in accordance with the requirements. The notable distinction of the governmental accounting is having budgetary accounting and fund accounting. Budgetary accounting has the budget cycle which used to empasis the periodity of the budget. In order to report on the stewarship responsibility, nonbusiness organizations must use a fund accounting which permits the segregation of restricted and nonrestricted assets. For the improvement of governmental accounting in Korea, it is necessary to establish the permanent and efficient committee, efficiently for the appropriation budget and budget public hearing system, to accomplish the middle period operation policy, to introduce double entry method, and to simplify the funds and special accounting. The accounting standard for private schools should include the important aspects of reliability and public interest. The following suggestion is provided to develop accounting standard for private schools of Korea. Private schools must adopt double entry book-keeping systems and recognition of depreciation on the fixed assets. The private school accounting system can be devided profit-making accounting and nonprofit-making accounting. Hospital; accounting considered its own characters and circumstances must be established because the purpose of hospital is the improvement of the national health and the social welfare. Therefore the stabilization and soundness of hospital finance is essential. Finally, in order to settle the rational accounting, continuous study should be accomplished in future, and this study should contribute to establishment of the nonbusiness accounting system.

비영리회계에 관한 연구 : 환경과 평가를 중심으로 Emphasis on Environment and Evaluation

윤윤석 光云大學校 1994 인문사회과학논문집 Vol.23 No.-

본 연구는 주로 미국에서 논의되고 있는 비영리회계의 환경과 평가의 개념을 정리한 것이다. 연구영역은 비영리회계(정부회계, 대학회계, 병원회계)의 환경 및 성격, 기금그룹, 재무보고의 분석 등이 포함된다. 연구방법은 기존의 문헌연구, 최근에 발행된 각종의 연구보고서와 간행물의 검토, 비영리기관의 최근 재무보고서 분석, AICPA 및 재무정보이용자와의 인터뷰 등을 사용하였다. 정부회계는 1984년에 GASB(정부회계 심의위원회)가 발족된 이래 많은 발전을 가져왔으나 최근에|이르러 많은 변화가 예상된다. GASB에 의하면 1994년부터 정부회계가 적용되는 회계기준과 측정방법이 달라진다. 즉 1993년까지는 회계기준으로 발생주의가 사용되었고, 측정방법은 개별재무자원을 기준으로 하였으나 1994년부터는 발생주의 대신 수정발생주의, 개별재무자원 대신 총재무자원으로 변경된다. 정부회계의 실무가들은 新·舊 GAAP(일반적으로 인정된 회계원칙) 사이의 변경내용을 이해하여야 할 것이다. 대학회계는 학생들에게 교육서비스의 제공을 목적으로 한다. 교육기관은 영리기업이 추구하는 이윤동기나 지분을 갖지 않는다. 대학회계가 직면하고 있는 가장 큰 문제는 성과측정이다. 교육의 성과를|측정하기 위한 객관적이고도 항구적인 측정기준을 만들지 못하고 있다는 점이다. 병원회계는 환자들에게 양질의 서비스 제공을 목적으로 한다. 병원회계는 AICPA의 감사지침서(audit guide)를 GAAP으로 사용하고 있으나 이것은 바람직하지 못하다. 감사지침서의 주목적은 감사실무에 필요한 내용을 설명하고 있기 때문이다. 따라서 FASB 또는 GASB는 가능한한 빨리 병원회계기준을 만들어야 할 것이다. 오늘날 비영리회계는 기금그룹과 재무보고의 개념구조가 선명하지 못하다. 채무제표에서 사용하는|제한기금과 비제한기금의 분류도 분명하지 못하다. 비영리회계보고서는 재무제표이용자들이 요구하는|필요하고도 충분한 회계정보를 제공하지 못하고 있다. 그러므로 論者는 GASB 및 FASB가 속히 비영리회계에 대한 포괄적인 개념구조를 정립해 주기를 기대한다.

國際的 租稅回避와 規制에 관한 硏究

윤윤석 光云大學校 1990 論文集 Vol.19 No.-

International tax avoidance has been a pervading economic and political issue in recent years. Under the contemporary economic environment in Korea, various researches on international tax avoidance are to be implemented. Korea requires the oversea business activities in advanced forms by opening the liaison offices, branch offices, subsidiary companies in foreign countries. Objectives of this study is to detect a probable way of tax avoidances in oversea business activities and searches for the alternatives of regulations to prevent tax avoidance. The types of international tax avoidance are transfer pricing, treaty shopping, tax havens. International double taxation is caused by conflicts of taxation laws between countries. Tax convention means the treaty concluded between two nations or multi-nations. The purpose of such a tax convention lies in solving disputes arising in taxation by taking close connections between the parties of the convention and preventing tax avoidance. It is the intent- ion of tax convention to adjust the competing taxation rights of the parties by concluding the tax convention and setting up international taxation regulations.

교회회계의 재무보고에 관한 연구

윤윤석 광운대학교 인문사회과학연구소 1996 인문사회과학논문집 Vol.25 No.-