토론 : 「정부부문에서의 발생주의회계/복식부기제도 도입 및 추진방안」에 대한 토론

전중열 한국회계학회 1999 회계저널 Vol.8 No.1

비영리사단법인의 재무보고에 대한 연구

전중열,정병수,박충환 한국회계학회 2002 회계저널 Vol.11 No.4

의료기관회계처리준칙에 관한 연구

전중열 한국정부회계학회 2005 정부회계연구 Vol.3 No.1

본 연구는「병원회계준칙」,「대학병원회계처리준칙」,「의료기관회계기준」,「의료기관회 계기준규칙」,「재무제표세부작성방법고시」를 비교⋅분석하고, 의료기관 회계처리규정 체계 및 보험자단체에 대한 진료비청구액의 삭감, 진료비감면, 자본의 명칭과 구분, 자본변동표에 대하여 개선방안을 제시하였다. 의료기관 회계처리규정의 체계는「의료기관회계기준」-「의료기관회계기준규칙」-「재무제표세부작성방법고시」로 되어 있으나 기준-준칙의 기업식 체계를 따르고 있지 않으며, 법-시행령-시행규칙의 법률체계와도 일치하지 않는다. 올바른 의료기관 회계처리규정의 체계를 설정하기 위한 방안으로, 본 연구는「의료기관회계기준규칙」과「재무제표세부작성방법고시」를「의료기관회계처리준칙」으로 통합하고,「의료기관회계처리준칙」에서 재무제표의 세부작성방법과 회계처리방법을 규정하는 것을 제시하였다. 「재무제표세부작성방법고시」의 진료비청구액에 대한 규정은 수익․비용대응의 원칙과 발생주의에 어긋나므로, 본 연구는 보험자단체나 일반환자에 의해 발생할 수 있는 회수불능 진료비청구액을 추정하여 충당금을 설정하는 방안을 제안하였다. 즉, 보험자단체에 대한 진료비청구액 삭감에 대해서는 ‘계약조정’ 및 ‘계약조정충당금’으로 처리하고, 일반 환자에 대한 회수불능 진료비청구액에 대해서는 ‘대손상각비’ 및 ‘대손충당금’으로 처리함으로써, 성격이 다른 회수불능 진료비청구액을 서로 구별하는 방안을 제안하였다. 진료비에누리와 진료비할인은 일반적으로 각각 직원감면과 자선환자감면에 해당하므로, 본 연구는 진료비감면을 감면대상에 따라 직원감면,연구용환자감면, 자선환자감면, 기타 감면으로 분류하여 의료수익조정으로 계상하고, 의료수익조정을 차감한 후의 금액으로 의료수익을 손익계산서상에 표시하는 방안을 제시하였다. 비영리조직에서는 자본을 순자산으로 칭하고 있으므로, 본 연구는 법인 의료기관의 자본을 순자산(개인 의료기관의 경우에는 자본)이라 칭하고, 순자산을 출연금, 이익잉여금, 자본조정으로 분류하고, 출연금을 법인출연금과 기타출연금으로 그리고 이익잉여금을 적립금과 차기이월이익잉여금으로 세분하는 방안을 제안하였다. 본 연구는 자본변동표를 순자산변동표라고 칭하며,순자산변동표를 기초순자산순자산증감,기말순자산으로 대분하고,순자산증감을 보다 자세히 나타내기 위하여 순자산 항목별로 출연금(법인출연금과 기타출연금)증감, 이익잉여금(적립금과 이월이익잉여금)증감, 자본조정(매도가능증권평가손익) 증감으로 구분하여 표시하는 방안을 제시하였다. This Study suggests improvements on accounting standards of health care organizations after comparing Hospital Accounting Standards, University Hospital Accounting Standards, Accounting Standards for Health Care Organizations, Accounting Rules for Health Care Organizations, and Financial Reporting Guides for Health Care Organizations. The hierarchy that consists of Accounting Standards, Accounting Rules, and Financial Reporting Guides for Health Care Organizations is not consistent with either the hierarchy of accounting standards for business sectors or the hierarchy of laws. This study suggests that Accounting Rules for Health Care Organizations and Financial Reporting Guides for Health Care Organizations be combined in one accounting standards system. Also this study suggests that the following accounting methods prescribed in Financial Reporting Guides for Health Care Organizations be modified. First, uncollectible receivables should adopt the allowance method, which follows the matching principle of the accrual accounting. Contractual allowance (i.e., uncollectible receivables from the third-party payers) should be distinguished from allowance for uncollectible receivables from patients. Second, deductions from patient service revenues other than allowances should be recognized as policy discounts, charity services, and others. These deductions reduce patient service revenues, and net patient service revenues should be shown in the Statement of Operations. Third, this study suggests that capitals be called net assets and that net assets be classified as contributions, retained earnings, and adjustments. Fourth, this study suggests that the statement of changes in capitals be called the statement of changes in net assets. In the statement of changes in net assets, the beginning balance, increments or deductions, the ending balance of net assets should be categorized. In additions, increments or deductions of net assets should be presented for each of contributions, retained earnings, and adjustments.

통합정부회계기준에 대한 연구

전중열 한국정부회계학회 2017 정부회계연구 Vol.15 No.1

우리나라의 정부회계제도 개혁은 1999년부터 시작되었지만, 중앙정부와 지방정부로 분리된 이원적인 정부회계 개혁이었다. 본 연구는 정부회계제도 운영의 이원화 혹은 일원화 주장에 관한 논의에 앞서, 국가회계기준과 지방회계기준의 주요 항목을 비교 분석하였다. 본 연구는 국가회계기준과 지방회계기준 사이에 매우 높은 유사성을 발견하였으며, 세 부분으로 구성된 통합정부회계기준(안)을 제시하였다. 양 정부회계기준의 공통적인 내용은 통합정부회계기준(안)의 공통조항으로, 그리고 각 정부회계기준에 상이한 내용은 국가회계 특례조항 및 지방회계 특례조항으로 규정하였다. The reformation of the Korean government accounting system started from 1999. However, it was a separated reformation because the government accounting standards for the central and local governments have been developed separatedly. This study compares important articles of the central and local government accounting standards and finds that these two government accounting standards have a high level of similarity. This study suggests the unified government accounting standards that have three components such as common government standards, central-government specific standards, and local-government specific standards.

GASB 보고서 34호에 의한 미국 정부회계의 변화

全重悅 홍익대학교 산업기술연구소 2000 産業技術 Vol.10 No.-

The governmental accounting in Korea is being dramatically changed from the cash basis/single-entry bookkeeping system to the full accrual basis/double-entry bookkeeping system. In order to improve the governmental accounting system in Korea, the history and the developing process of the U.S. governmental accounting system should be carefully examined. Especially, a study on the GASB Statement No. 34 (hereafter, GASB 34) can give a insight for improving the governmental accounting system in Korea. GASB 34 requires not only the fund financial statements but also the government-wide financial statements. As before GASB 34, the fund financial statements for governmental funds are prepared on the modified accrual basis, whereas the fund financial statements for proprietary and fiduciary funds are prepared on the full accrual basis. However, the government-wide financial statements should be prepared on the economic resources measurement focus and the full accrual basis. One of the requirements of GASB 34 is the recording and depreciating of fixed assets including infrastructure assets.

The Plumed Serpent에 나타난 작가의 사상과 기독교적 인유

전중열 순천대학교 어학연구소 1992 어학연구 Vol.4 No.-

Lawrence's personal life plays a very important role in understanding his works because he usually writes on the basis of his own experience. Under the experience of his mother he had gone to the church, from which he absolutely returned back later. Through his marriage life he continued to fight his wife, Frieda, to take the initiative. The Plumed Serpent is the representative of Lawrence's male leadership, os in this study the idea of the work has been studied to trace how Lawrence's <dark god> is embodied in the ancient Mexican god,quetzalcoatl, which is a male oriented god. Kate, who came to Mexico to get free of the detestable mechanism of the European world, reconciles her male dominant principle with her female principle by taking interest in the life of Mexician primitive and taking part in the Quetzalcoatl ritual which is performed by Ramon. She comes to realize for the first time during her stay in Mexico that men and women are not created complete. In the course of time , she is finally convinced of onething that the clue to all new life lies in the vivid blood relation between man and woman. Thus she makes up her mind to get marry Cipriano and live in Mexico without submitting herself to him, as Teresa does to Ramon. Lawrence created Quetzalcoatl to expel christianity, even the smell of it. But ironically he could not but quote the Bible. Here, the quotations traces of the Bible are studied and compared to show how many parts of the Quetzalcoatl hymns and songs are quoted from the Bible.

The Effect of Takeover Defensive Provisions on Takeovers

全重悅 홍익대학교 산업기술연구소 1996 産業技術 Vol.6 No.-

최근 국내에서는 기업의 인수와 합병(Merger & Acquisition)에 대한 관심이 높아지고 있다. 그동안 국내에서는 재벌 계열기업간의 합병 혹은 정부지도를 통한 부실기업의 인수 등과 같은 기업인수 및 합병이 이루어졌으나 이는 우호적 인수(friendly takeover)에 해당되며 증권시장의 공개매수(tender offer)와 같이 시장구조(market mechanism)를 이용한 적대적 기업인수(hostile takeover)는 아니었다. 그러므로 적대적 기업인수를 방어하기 위한 방법을 국내에서 과거에는 사용할 필요가 없었으나 국내의 변화하는 사정으로 인해 기업인수와 합병의 방어수단에 대한 연구의 필요성이 증대하고 있다/ 국내자료가 전무하므로 본 연구에서는 기업인수와 합병에 대한 방어수단을 사용하고 있는 미국의 자료를 이용하여 기업인수의 합병에 대한 방어수단이 효과가 있는지를 실증적으로 분석하였다 본 연구는 Jeon(1995)의 자료를 사용하여 여러 합병반대조항을 갖고 있는 회사에서 합병가능성이 있을 때의 주가반응를 조사하였다. 독약(poison pill)조항을 갖고 있는 회사와 특별다수결(supermajority)조항 혹은 시차이사제(classified board) 조항이 없는 회사가 그렇지 않은 회사보다 합병대상이 되는 가능성이 높지만 그 차이기 유의적이 아니다는 사실을 발견하였다. 이 발견은 합병반대조항에 대한 과거의 연구결과를 약하게 뒷받침하고 있다.

이익조정에 대한 문헌연구

全重悅 홍익대학교 산업기술연구소 1998 産業技術 Vol.8 No.-

Earnings management is a broader concept than earnings manipulation and income smoothing. Earnings management indicates that managers legitimately increase or decrease earnings. The purpose of this study is to review prior literature on earnings management in order to investigate the motives and methodology of earings management. For various reasons managers increase or decrease earnings. Managers conduct earnings management if their compensation contracts are related to reported earnings (Healy, 1985) firms benefit from import relief (e.g tariff increases and quota reductions) (Jones, 1991) firms encounter changes in corporate tax rates (Guenther, 1994) firms violate debt covenants (DeFond and Jiambalvo, 1994: Sweeny 1994) firms are going public(Friedlan, 1994) Teoh, et al., 1994; Choi and Kim 1997 et al., 1998) etc. Total accruals consist of nondiscretionary and discretionary accruals. For a measure of total accruals, Jones (1991) and Dechow, et al. (1995) suggest current accruals minus noncurrent accruals. Choi and Kin (1997) compute total accruals by deduction CFO (cash flows from operations) from Ni (net income) Kim et al. (1998) follow the methods of Jones (1991) and Dechow, et al. (1995) except for directly calculation current and noncurrent accruals from each item. Among the three methods for total accruals, Choi and Kim's method would be the best because their method can measure all possible earnings management in operation and nonoperation activities of firms. Four models of measuring nondiscretionary accruals are examined: Healy Model, DeAngelo Model Jones Model and Modified Jones Mode. Dechow et al. suggest that the Modified Jones Model is the most powerful one to earnings management. Research on earnings management is in the early stage in Korea. The promising research areas in Korea are tax and hospital accounting fields.

법인세유연화에 대한 문헌연구

全重悅 홍익대학교 산업기술연구소 1999 産業技術 Vol.9 No.-

The Tax Smoothing Hypothesis is studied only in Korea. Proponents of the tax smoothing hypothesis argue that Korean companies file higher tax returns than their actual taxes due to tax audits by the Korean tax authorities. The purpose of this paper is to review previous tax smoothing papers in order to examine whether they are based on economic logic and methodology. Previous tax smoothing papers in Korea have the following in common: (1)) They analyze the preparation items (called `Jun-bi-kum') in the statement of retained earnings. (2) They use the coefficient variation or other tax smoothing measures to detect tax smoothing behaviors. (3) They use tax amounts in income statements rather than actual tax amounts, which are usually different from tax amounts reported in income statements. Tax smoothing behaviors consist of positive tax smoothing and negative tax smoothing behaviors. Positive tax smoothing indicates paying higher taxes than actual taxes, whereas negative tax smoothing means paying lower taxes than actual taxes., Between the two tax smoothing behaviors, negative tax smoothing (i.e., tax reduction) behavior makes more economic sense. Although previous tax smoothing papers find indirect evidence on tax smoothing, they do not differentiate positive tax smoothing from negative tax smoothing. I expect that future tax smoothing studies will better explain tax smoothing behaviors by developing methods that differentiate one behavior from the other. Also I hope that future studies will make a better link between income management and tax smoothing.

홍익대학교 조치원캠퍼스의 회계교육에 관한 연구

全重悅 홍익대학교 산업기술연구소 2001 産業技術 Vol.11 No.-

A systematic accounting education started in Chochiwon Campus f Hongik University since the accounting department was established in 1993. Under the Hakbu-system that began in 1996, accounting education in Chochiwon Campus has encountered problems such as a reduced number of accounting students. In order to ensure enough enrollment of accounting students,the accounting education system in Chochiwon Campus should satisfy the needs of customers (i.e., students and corporations) of accounting education. A customer-oriented accounting education is one that can narrow the perception gab of corporations and accounting students regarding the significance and achievement of key factors for students's successful business careers. In addition, a customer-oriented accounting education should utilize information technology to accomodate students to the knowledge-based industrial society. This research adopts a customer-oriented accounting model developed by Lee, et. al. (1996) and modified later by Jeon and Oh (2001). For this paper, questionnaires were distributed to accounting students in Chochiwon Campus. Based on the findings, this research suggests teaching methods and accounting curricula that can narrow the perception gab of corporations and students and utilize information technology.