會計 變更에 關한 硏究

高銑豊 군산대학교 산업개발연구소 1983 産業開發硏究 Vol.1 No.-

法人稅 期間配分에 관한 硏究

高銑豊 群山大學校 1984 論文集 Vol.9 No.-

The income tax on corporations is a tax on income. Accounting income in the income statement, however, is computed in accordance with Generally Accepted Accounting Principles and Standards, while texable income in the tax return is measured in accordance with prescribed tax regulation and rules. Therefore, differences between accounting income and taxable income comes to existence, and so give rise to tax effects. Tax effects should be recognized both in the periods in which the differences between accounting income and taxable income arise and in the periods in which the differences reverse. Accordingly, interperiod allocation of income tax was created and developed. But, the interperiod allocation of income tax is the most challenging and complex areas in accounting practices. Such interperiod allocation of income tax, nevertheless, has not yet introduced to the accounting standards in Korea. There, the purposes of this study area: 1. To review the nature of the interperiod allocation of income tax. 2. To suggest on applicable methods and allocation of the interperiod income tax allocation. 3. To explain for accounting the operating losses and income tax effects. 4. To suggest the method of disclose financial statement. Inconclusion, it is disirable to apply the interperiod allocation of income tax which is fitted in our country's situation and to establish our accounting standards.

非上場株式의 課稅評價에 관한 硏究

高銑豊,權零鎬 군산대학교 산업개발연구소 1991 産業開發硏究 Vol.10 No.-

우리나라 企業의 內部監査制度에 관한 硏究 : 全北地域의 大企業體를 中心으로 Centered on the large enterprise in Jeon Bug district

高銑豊 群山大學校 1984 論文集 Vol.7 No.-

The internal auditing is a control function as a staff between the management and its organization. Therefore the internal auditing system in the enterprise includes financial, operational, and managemental auditing. Modern internal auditing was developed by the American Institute of Internal Auditors (I.I.A.) which has greatly contributed to the advancement of internal auditing since 1941. But, the establishment of modern internal auditing in Korean business enterprises was generalized afrer 1973 when the Regulations on the Responsibilities of the Statutory Auditor of Government Invested Corporations was implemented. However, it is considered that the internal auditing in Korea business enterprise does not function in lack of understanding and readiness to establish such a system and recognition from the auditee, the top management. Accordingly, the purposes of this study are: 1) to review the nature of the internal auditing 2) to analyze the internal auditing practices of Jeon Bug district large enterprises 3) to identify the problem in operation of internal auditing in the large enterprise on Jeon Bug district 4) to recommend measures to solve the problems. In this study the summary of the major problems and solutions for the them is as follows: 1) Major problems in carrying out the internal auditing system in the large enterprises on Jeon Bug district were shown the inactivity of introduction of internal auditing system, independence of internal auditing department, lack of recognition from the auditee and the top management as well as more capable internal auditors. 2) The solution for the problems shown above are suggested as follows: (1) Internal auditing system should be established by a top management and recognized by the auditee and the top management. (2) The qualities of internal auditors should be improved (3) The security of internal auditing department should be guaranteed (4) Professional organization of the internal auditors like the Institute of Internal Auditors in America should be formed for promoting the studies, establishment and education of internal auditing.

조직문화, 성과측정시스템의 이용, 그리고 측정치의 다양성간의 관계

고선풍,박경원,김시훈 한국경영교육학회 2007 한국경영교육학회 학술발표대회논문집 Vol.2007 No.12

본 연구는 조직문화의 유형이 성과측정시스템의 이용과 측정의 다양성에 미치는 영향을 분석하였다. 본 연구의 실증분석을 위해 국내 상장기업 중 제조업을 대상으로 차장이상의 중간관리자로부터 98부의 설문지를 회수하여 분석하였다.연구결과 유연성가치 기업은 통제가치 기업에 비해 주의집중과 전략적 의사결정을 위해 성과측정시스템을 이용하는 경향이 있고, 이를 위해 다양한 측정치를 사용하는 것으로 나타났다. 반면에 통제가치 기업은 유연성가치 기업에 비해 정당화를 위해 성과측정시스템을 이용하는 경향이 있지만, 측정치의 다양성과는 유의한 관계가 없는 것으로 나타났다. 또한 유연성가치 기업은 통제가치 기업에 비해 다양한 측정치를 사용하는 것으로 나타났다.

企業結合會計에 관한 硏究

高銑豊 군산대학교 산업개발연구소 1987 産業開發硏究 Vol.6 No.-

株式買入選擇權의 會計處理에 대한 硏究

高銑豊 군산대학교 산업개발연구소 1998 産業開發硏究 Vol.17 No.-

「리스」去來의 會計處理에 관한 硏究

高銑豊 群山大學校 1982 論文集 Vol.4 No.-

A lease is a contractual transaction between a lessor and lessee which Conveys specific property Owned by a lessor to a lessee in return for periodic cash payments. But nowadays leasing transaction becomes to have various meaning and types in accodance with the requirement of industrial society. Accounting for leases in modified and almost established in statement of financial Accounting Standard No. 13, Accounting for leases issued by FASB. This statement presents four criteria for a lessee and another two criteria for a lessor, and suggests that lessees and lessors must classify and account for the leases according to these criteria. Therefore, in this thesis lease terms shall be defined in accounting aspect and leases shall be classified according to the criteria presented by SFAS No.13. According to the SFAS NO. 13, leases are classified as a capital lease or as an operating lease by the lessee and as a sales types lease or direct financing lease or leveraged leases or as an operating lease by the lessor according to whether or not to transfer substantially all the benefits and risks of ownership. For capital leases, capital lease will be recorded as an asset and obligation at as amount equal to the present value at the beginning of the lease term of minimum lease payment during the lease tern. For sales type and direct financing leases, the minimum lease payments plus the unguaranted residual value accruing to the benefit of the lessor will be recorded as the gross investment in the lease. Under the operating leases, rental shall be charged to expense over the lease term as it becomes payable by the lessee and shall be reported as income over the lease term as it becomes receivable by the lessor and the property will be depreciated following the lessor's normal depreciation policy. On the other hand, in our country a lessor's do not disclose the description of the leasing transcation and other some requirements in their financial statements, and lesses also classify their lease as operating leases, and the requirements to be disclosed are not considered in their financial statements. Therefore, the purpose of this study, is to introduce and discuss this classification and accounting treatment of the leases and to make a contribution to be establishment of our lease accounting standards.

環境會計情報의 公示에 관한 國際的 動向

高銑豊 군산대학교 산업개발연구소 1996 産業開發硏究 Vol.15 No.-

우리나라 國民年金制度의 改善方案에 關한 硏究

고선풍,정덕주 군산대학교 지역개발연구소 2000 地域開發硏究 Vol.12 No.-

The objective of this study is to search for developmental altematives to the National Pension System in South Korea. Above all I investigated into the backgrounds of National Pension System with the viewpoints of the functional theory and the conflict theory. As a result of this investigation. I found National Pension System is being implemented because of the people's profit which is the promotion of the people's welfare and the government's need that is the financial providing and that can have a positive role with the promotion of the people's welfare, or can play a negative role with financial providing of government according to historical circumstance and national condition. As the result of this study, I found the current National Pension System has not universal and comprehensive coverage that pension benefit is not adequate that the financing charge is not equal. And I found that current National Pension System doesn't accomplish properly the function of securing the living of the insured and redistributing the income of the income of the insured. From this analysis this study present some desirable alternative to the current policy of National Pension System. First, compulsory coverage should be gradually expanded to insure all self-employed workers. Second, the insurance age of the self-employed should be the same as that of the employer Third, the basic pension should be introduced to make the expansion of the coverage easy. Fourth, the present qualifying of National Pension System should be changed and the level of benefits should be gradually upgraded. Fifth, the contribution of the pension program covering the self-employed should be levied. In reconstructuring the pension insurance policy, the most important item is to coordinate increasing the working motives and securing the living of all the people In selecting developmental alternatives, the item to consider most seriously is coordinating individual equality and social adequacy.