우리나라 회사회계제도의 현황과 발전방향 = Korean Accounting System for Companies and Amendment Bill to the Commercial Code

다국어 초록 (Multilingual Abstract)

Since the 1997 economic crisis, the Commercial Code has been amended
several times for enhancing corporate governance. Still Korea needs to
improve corporate regulatory system and other areas. In 2005, the Ministry
of Justice established a special committee in order to amend the provisions
regulating companies in the Commercial Code. The amendment bill to the
Commercial Code was submitted in 2006.
There are significant gap between the Commercial Code's accounting
system for companies and that of companies actually adopt for their
accounts. In the amendment bill, the government introduced an accounting
system which is harmonized with Korea accounting standard which listed
companies and big companies adopt.
This article summarizes and analyzes the amendment bill in the area of
accounting system in order to identify whether the bill can solve problems
arising from the accounting system and its standards. The chapter II explains
the contents of the bill and presents the developments of proposed rules
implementing in the Presidential Decree in the areas of accounting
principles, financial statements, capitals and reserves, and unrealized profits.
This article argues that Korea needs to adopt an accounting system and
accounting standards consistent with international standards. And an accounting system which applies to the companies depend on their size,
ownership type, and listing status should be introduced.

참고문헌 (Reference)

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2 한국회계연구원, "회계투명성과 국제회계기준에 대한 능동적 전략" 2003

3 최도성, "한국기업 배당정책의 변화"

4 한국공인회계사회, "한국과 주요 5개국 회계제도 비교분석"

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7 이준봉, "상법상 계산규정과 기업회계기준 사이의 모순 및 조정방안" 2003

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10 법무부, "상법(회사편) 개정안 설명자료"

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15 한국회계기준원, "국제회계기준 전문도입 로드맵(안)"

16 박종복, "配當財源規制에 대한 法的 考察" 법학연구소 (32) : 423-450, 2008

17 Mayson, French, "Company Law (24th ed.)"

18 김건식, "21세기 회사법 개정의 논리"