會計原則의 歷史的 考察 = A historical study on accounting principles.

다국어 초록 (Multilingual Abstract)

This thesis is to study on the historical process of the development of accounting principles.
(1) The technical method for the grash of numerical value in our economic life was developed after Lucas Pacioli has published the first book on accounting in 1914.
(2) The business accouning has more developed in the theoretical side than in the technical side after the ownership and management of business was separated by its enlargement in 1930s.
(3) Accounting Research Association (SEC, AICPA, AAA) systematized the accounting principles.
(4) There appears a new accounting by the accounting principles of AICPA in 1957.
(5) The accounting principles was established as an accounting information system in the late half of 1960s.
(6) Since 1970, the organization of FASB is researching the uniform accouning principles.
As seen above, the accounting technique and theory has been developed, and. it is the historical product developes under the necessity of economic society.
In order to attempt the more development of new accounting, I tried to systematize it and surveyed its historical changing phase.

목차 (Table of Contents)

• I. 序論
• II. 會計原則의 意義 및 必要性
• 1. 會計原則의 意義
• 2. 會計原則의 必要性
• III. 會計原則의 發展過程
• 1. 1930年까지 會計原則의 出發時期
• 2. 1930 以後부터 1949年까지 會計原則의 生成時期
• 3. 1950年부터 1965年까지 會計原則의 發展時期
• 4. 1965年 以後 新會計觀 確立되는 時期
• 5. 最近에 있어서 世界統一 會計原則을 制定하기 위한 際會計學會의 動向
• IV. 結論