회계의 사회적기대와 역할 변화

김휘언 木浦大學校 企業經營硏究所 1998 企業經營硏究 Vol.2 No.1

環境會計情報處理와 公示에 關한 硏究

金揮彦 圓光大學校大學院 1982 學位論叢 Vol.8-3 No.-

In the free market principle by Adam Smith' "invisible hand" the social benefit and. cost are apt to be ignored, since its aim is production by the profit maximization doctrine. The basic cause of almost all the sorts of pollution lies in the separation of the profit from the damage. Tbe business ethics is basically connected with the moral conception and. justness of the individual ethics. Applied to the society, it not only forms an organization but coordinates individual and social interests. Therefore, the ethics and. responsibility of a corporation must be founded on the democratic principle where every decision is made according to the judgement and opinions of the majority. In the system approach a corporation, being a subsystem of a society, exists for the purpose of the society. The cost against the envirorunental pollution must be separated from the general maunfacturing cost. It must be classified into the environmental material cost, the environmental labor cost, environmental burdens am indirect expenses. They must be totaled in the environmental work in process a/c and the envirorunental accounting information must be registered in the profit and loss statements, the balance sheets and. the statement of changes in financial statement, where some major difficulties exist. Especially, the measurement and the auditing are very difficult problems. These problems, which do not occur only in the use of the current accounting models suggested above, have never been solved by any method of accounting practice ever studied so far, for the measurement of the prevention results and influences of the envirorunental pollution is too difficult to be solved even by any overall scientific method. In the disclosure of the accounting information Korea is behind the U. S. and. Japan and. the disclosure of the envirorunental accounting information is not given any attention in most of the Korean corporations yet. realize it I make some suggestions. a) the clear statement of the social responsibility of corporations in the accounting postulate or other accounting principle. b) the stimulation of the pollution-causing type of enterprises whose scale is beyond a certain degree for a start to practice the envirorunental accounting. c) the presentation of a concrete envirorunental accounting model to major pollution-causing type of enterprles. d) the development of a social audit method for them. In the modem society the activities of the corporates am top management are getting more and more influential Therefore, for the social justice and effective use of resources for the society demanded is the social audit. For the easy understanding of the problems of the social audit it had better be compared to the financial audit. They are different in such aspects as follows. a) the persons interested who must be protected b) the standards of the suitability determination c) the ability of the auditors d) the object and scope of the audit Furthermore, at present, the auditor's guidance and help are necessary for the desirable practice of the environmental accounting information and the effective fulfilment of the social responsibility of corporations. 6) The Social Responsibility of a Corporation and the Fact-Finding Survey of the Practice of the Environmental Accounting For this survey I chose 510 seriously pollution-causing corporations in the rmrung and manufacturing industry whose employers are over 500. The questionnaires w re sent to the accountants general of the corporations and the collection rate was 30.2%. The results are as follows. - What do you think of the general corporation's interest in the pollution control? High (61.2%) Average (33.7%) Low (5.1%) - What is the motive of your effort for the pollution control? The conscience and responsibility of the management (65.0%) The regulations (22.1%) The relationship with the localinhahitants (12.9%) -What do you think of the share of the pollution-control cost alloted to your enterprise according to the regulations? Too eavy(31.8%) Mxlerate (31.2%) Too little (37.0%) - How about your practice? On the ,high level (46.1%) On the medium level (34.4%) On the low level (19.5%) -Is it possible to distinguish the general manufacturing cost from the environmental cost? Possible (33.7%) Impossible (66.3%) - Has the independent account been set up in your enterprise? Yes (11. 9%) No (88.1%) - What is the reason that the pollution-control cost is not considered important in the accounting practice? The lack of the accounting principles (66.2%) The, small amount of the cost (29.2%) -Is the environmental accounting information disclosed out? Yes (5.8%) No (60.5%) But I t should be (33.7%) -If disclosed out, what documents are they? Operation Reports (100%) Business reports by Security Exchange Law (100%) The above results are summerized as follows. 1) The general enterpriser's interest in the environmental pollution is comparatively high and its main motive seems to originate in the social responsibility. 2) Small is the number of the enterprises that total the general manufacturing costand the environmental cost respectively (33.7%) and smaller is that of the enterprises thatset up the independent account (11.9%). Its major reason is the lack of the accounting rules. 3) Only 9 enterprises (5.8%) disclose out their environmental accounting informationand in it included are only the operation reports and the business reports by Security Exchange Law. 4) But many people think that environmental accounting information should be disclosed out. Accordingly, for the major the major pollution-causing type of industry, if not others, necessaare the development of the environmental accounting model and the stimulation and guidancd for the practice of the model.

充當金 會計에 關한 硏究

金揮彦 木浦大學校 臨海地域開發硏究所 1983 臨海地域開發硏究 Vol.3 No.S

환경경영의 효율적 회계정보 이용

김휘언 木浦大學校 企業經營硏究所 1997 企業經營硏究 Vol.1 No.1

결합재무제표의 시행 효과와 개선방안

김휘언,이보형 한국지역발전학회 2001 지역발전연구 Vol.1 No.-

제지공업의 환경원가 집계와 제조원가보고서 모형

김휘언 한국회계정보학회 2001 한국회계정보학회 학술대회발표집 Vol.2001 No.1

환경원가의 회계처리

김휘언 목포대학교 기업경영연구소 2000 企業經營硏究 Vol.4 No.1

Takayasu 동맥염 1 예

김휘언(Whee Eon Kim),이재선(Jae Sun Lee) 대한안과학회 1988 대한안과학회지 Vol.29 No.5

Ocutome - Fragmatome 2 System 과 Disposable Two - Way Needle 을 사용한 백내장 낭외적출술과 후방인공수정체 삽입술에 대한 임상적 고찰

김휘언(Whee Eon Kim),신동을(Dong Eul Shin) 대한안과학회 1988 대한안과학회지 Vol.29 No.5

外換危機 前ㆍ後 企業의 財務行態에 관한 硏究

金揮彦(Hwi-un Kim),李甫炯(Bo-Hyung Lee) 한국국제회계학회 2006 국제회계연구 Vol.0 No.14

국내 상장제조기업을 대상으로 10년간의 활동별 현금흐름의 상관관계롤 외환위기 이전과 외환위기 기간, 그리고 외환위기 이후로 구분하여 분석하였다. 그리고 이러한 급격한 변화과정에서 현금흐름표의 활동별 현금흐름관계와 자금조달행태가 전통적 주요자본조달이론인 정태적상충이론(Static Tradeoff Theory ; STT)의 실제 부채비율이 목표부채비율과의 평균을 따라 변화하는지, 그리고 자금조달순서이론(Pecking Order Theory ; POT)의 현금유입이 낮을수록 부채비율이 높아진다는 것이 설명력을 갖는지 기간별로 동시 검정하였다. 현금흐름의 활동별 상관분석에 의하면 영업활동으로 인한 현금(CFO)의 투자활동으로 인한 현금(CFI)과 재무활동으로 인한 현금(CFF)간에는 모든 기간에 음(-)의 상관관계가 있고, 투자활동으로 인한 현금(CFI)과 재무활동으로 인한 현금(CFF)간에는 외환위기 후에만 음(-)의 상관관계가 있는 것으로 나타났다. 현금흐름의 활동별 회귀분석에 의하면 투자활동으로 인한 현금유출(CFIO)과 재무활동으로 인한 현금유출(CFFO)에 따르는 자금조달행태는 서로 다른 것으로 나타나 대응적 자금조달행태를 보이고 있으며, 기간별로 주목할 만한 차이는 나타나지 않았다. 투자활동으로 인한 현금유출은 대부분을 투자활동으로 인한 현금유입(CFII)으로 조달되고 나머지는 영업활동으로 인한 현금(CFO), 재무활동으로 인한 현금유입(CFFI)순으로 나타났으며, 재무활동으로 인한 현금유출(CFFO)은 대부분 재무활동으로 인한 현금유입(CFFI)으로 조달되고 나머지는 영업활동으로 인한 현금(CFO), 투자활동으로 인한 현금유입(CFII)순으로 나타났다. 기업의 살제부채비율이 목표부채비율과의 평균을 따라 변화한다는 정태적상충이론과 현금유입이 적을수록 부채비율이 높아진다는 자금조달순서이론을 동시에 검정한 결과는 기간별로 약간 차이가 있지만 대체적으로 거의 설명력이 없는 것으로 나타났다. This thesis intends to analyze the cash flow of Korean listing manufacturing companies for 10 years after classifying difference of Financing Behavior into before, during the period and after the Foreign Exchange Crisis according to firm-specific variables. Thus the correlation among the cash flows from operating activities, cash flows from investing activities and cash flows from financing activities was analyzed and the utilization of the static tradeoff theory(STT) and pecking order theory(POT) was examined. The correlation among cash flows from operating activities(CFO), investing activities(CFI) and financing activities(CFF) was showed the minus correlation without reference to the period and the correlation between cash flows from investing activities(CFI) and financing activities(CFF) was showed the minus correlation after the Foreign Exchange Crisis. According to the regression analysis capital procurement method of cash outflows from investing activities(CFIO) did not correspond with cash outflows from financing activities(CFFO) and there was no different remarkably. Cash outflows from investing activities(CFIO) was supplied by cash inflows from investing activities (CFFI) and cash outflows from financing activities(CFFO)was supplied by cash inflows from financing activities, cash from operating activities and cash inflows from investing activities orderly. Lastly analysis results showed that neither the static tradeoff theory (STT) nor pecking order theory(POT) has explanatory power to Korean companies without reference to the period.