전자상거래에 따른 조세대응에 관한 연구

설성진,한경훈 한국산업경제학회 2000 산업경제연구 Vol.13 No.2

세무회계정보시스템 품질과 성과평가에 있어 조절변수의 영향에 관한 연구 : 이용자특성을 중심으로

설성진,한경훈 대한경영교육학회 2004 경영교육저널 Vol.4 No.-

본 연구에서는 국내의 세무전문가 들의 업무에서 활용되어지고 있는 세무회계정보시스템을 대상으로 하여, 이용자 특성(교육훈련, 참여도, 태도)을 조절변수로 하여, 이용자 특성이 높은 집단과 낮은 집단으로 구분하여, 이들 각 집단의 세무회계정보시스템 품질변수가 성과(만족도와 이용자가치)에 미치는 영향을 검증하였다. 검증결과 구조화된 세무전문가들의 업무 환경에서 세무회계정보시스템 활용을 위한 지속적인 교육훈련과 시스템관련 의사결정에 있어서 이용자들의 자발적인 참여가 병행된다면, 세무회계정보시스템의 성과 제고가 뒤따르게 될 것이다. The purpose of this study is to analyze the effects of Tax Accounting Information system quality on performance by user's characteristics. The results of this study as follows : The quality evaluation model that extended from the performance(satisfaction, user's value) of tax expert's tax accounting information system were verified meaningfully. In this study, the user's characteristics were very important factor, to analyze the effects of Tax Accounting Information System quality on performance. This study expect that tax agency will achieve their tax accounting information system competitiveness through continuous quality measurement and improvement to increase the performance.

법인세기간배분회계가 기업의 재무정보 및 주가에 미치는 영향에 관한 연구

설성진,장경택 대한경영교육학회 2002 경영교육저널 Vol.2 No.-

사립대학의 세무회계에 대한 고찰

薛城鎭 圓光大學校 1995 論文集 Vol.30 No.1

This study is the study that focus on the tax accounting of Private schools in Korea. Therefore this study review the resource of law, general principle, established regulation, judicial precedent for authoritative interpretation of the law that have great influence in financial of private schools among many related tax laws, and then suggest the problems. The most serious problem of this study as follows ; In spite of the function of private schools is not different from that of national or public school, the beneficial business and earnings of private school are classified as profit making corporation in current tax system, and the registration and acquisition of assets of private school are classified as non - profit making corporation in local tax. Because of the above problems, the financial situation of private school is more serious than any other before. The tax policy is not support the cooperative policy with industrial institute of government, research institute and universities. The concrete problems are presented in this study, in conclusion, this study suggest the equitable tax system must be needed between private schools and national or public schools. In current tax system, that is, many corporations that have various purpose and form are regulated by the tax law, consequently the private schools that have different purpose and form from those of another corporations are also regulated by the same tax law. Therefore, if the private schools that have much more weight in education institute are separated from the current tax system, all of the problems are should be solved.

企業倒産時 會計處理에 관한 硏究

薛城鎭 圓光大學校 1987 論文集 Vol.21 No.1

Business failure has a various meanings from the law terms, or bankuptcy, dissolution, to Common terms, or insolvency, Unpayability, and overliabity etc, but is not a terms in accounting. It is well known that there will be great losses to the interested parties in that company once a company suffers a business failure and at last this failure causes a jobless and a chaos of a society. Thus there have been many efforts to develope the Early Warning system to cope with this failure, but it is in fact true that many failure have happened regardless of manager and interested parties will. As we know, accounting until a business failure could be said a systemazied one by the postulate of a going-concern, but since the contrary evidence. Against the going concern called a business failure is occurred, the postulate of a going-concern losses its meaning and thus the accounting by it is meaning less, too. When one will decide the value of tha company on the certain environment called a business failure, he can think of the value of liquidation that he can pay off liabilities on a good condition with time, or a competting-falling value that the company property is disposed o fcorcefully on an unexpected condition. As this being so, the accounting of a business failure has too many problems but there have been no specific accounting methods to these problems. As is true, when we depend on the current accounting principle, we have many problems to solve. So, reflecting the principle of a business failure by business law, The Bankruptcy Law, tax law in Korea. In this thesis, I represent the basic accounting methods to cope with a business failure with reference to an estimation and statement of affairs in England and U.S.A. In this accounting, the most important thing is making the statement Affairs of a company which suffers failure, I think. To provided enough information to the interested parties. We can divide some details as follows. i) The right of exclusion in Assets pledged as Collateral ii) general bankruptcy Assets iii) expected dividend assets iv) the right of exclusion in credit v) deferred deficit vii) dividend shortage In particular, when to decide the value which will came out an opening balance sheet, it is necessary that the value of liquidation is preferred on a good condition, or a bad one, As the value lost if means, as we saw before, And, when we rely on the commericial law, the bankuptcy law, and tax law, we can understand the conversion as the market price, and on the code of civil procedure as a competting-falling valued, But there is no concrete provisions except the abstract provision called, the market price before disposal. So, in my point of view, if we appraise the value according to a similar type, the case is as follows. i) Credit receivable Taking no account of allowance for bed debts amount it is necessary to find whether a Bond Turnover volume is possible or not, and to exclude the volume which is impossible ii) Securities Marketable securities which are marketable like stock, Bond, and public loan, are appraised by marketable price. But those unmarketable are appraised by objectable assess on the condition of net asset value, or legal consultation. iii) Inventories They will be appraised by estimating flow value iv) Tangible fixed asset According to the kinds of assets, they will be appraised by the specific price for which a certified audit-institution assumes special Conditions. v) Intangible fixed assets It is principle that intangibe assets, though attained by consideration, must be disposed when a bankruptcy happens as they are intangible assets. But those practicable to sale, or patent, trademark, can be appraised as estimated disposal value. vi) Deferred charges They will be disposed since they are not tangible assets but special cost vii) Prepaid expenses A prepaid interest and a prepaid rent which are possible to get back can be settled by credit, and advance insurance expenses called off naturally can be diposed by an agreement, and other things must be removed. We may say that the concrete accounting information like theses as are described above has a important role to revive the company, if a creditor will not only make up has mind by the accounting information on a principle of value by the postulate of a going-concern, but also judge the interested parties with accounting information by bankruptcy accounting, in some case, the bankruptcy of a company will be prevented, and the company which suffers business failure will have a hope to receive. To give an example, there will be two judgements a creditor can think: the one is that when a company is that when a company is disposed he will get back an enough amount of credit, the other is that he will get back a little amount of credit. The former is expected to get back an enough amount of credit without enforcing dishonor. The latter is expected to agree with a negotiation and to get back more credit when the company is looking up since there is little amount of credit left. When a company faces a business failure, it hopes to revive finance in the legal course, or other course, and the government must prevent this bankruptcy by preparing political measures. To accomplish this purpose, there must be accurate accounting materials among things. One of this study's purposes is to reduce the loss of the interested parties to the minimum, but another is to show that the function of accounting can prevent a business failure, and thus a company will revive from a bankruptcy.

受取債權의 評價에 관한 小考 : 貸損推定會計 中心으로

薛城鎭 원광대학교 회계학과 1985 회계학연구 Vol.1 No.-

그룹웨어와 인트라넷을 활용한 회계 정보시스템 성과평가에 관한 연구

설성진,한경훈 한국경영교육학회 2002 경영교육연구 Vol.25 No.-

그룹웨어 인트라넷을 활용한 회계정보시스템 성과평가에 관한 연구

설성진,한경훈 한국경영교육학회 2000 경영교육연구 Vol.22 No.-

The puroses of this study are as follows : First, to extract the major factors that have some influences on the performance of the accounting information system in groupware and intranet and analyze if they have any influences practically. Second, to suggest a recommendation that enhance the efficiency and performance of accounting information system in groupware and intranet through the improvement of it in the basis of this research. In summary, the results of this study are as follows: In the result of the analysis on the groupware's AIS, the usage of information technology, the investment of system and internal control of system are significant effects on AIS satisfaction. The fit between the coningency variables and the source of information is partly effects on AIS satisfaction. In the result of the analysis on the intranet's AIS, the competition is significant effects on AIS satisfaction. The fit between the contingency variables and the frequency of information is significant effects on AIS satisfaction. The fit between the contingency variables and the form and timing of information is partly effects on AIS satisfaction.

법인세기간배분회계의 정보유용성에 관한 연구

설성진,장경택 한국경영교육학회 2004 경영교육연구 Vol.35 No.-

The purpose of this study is to examine the information usefulness of Inter-period Tax allocation by using the direct research method(consider of information demands) and the indirect research method(consider of information products), and raw data of this research was based on real financial statements data and stock price information in before/after Inter-period Tax allocation introduction. Prior researches on Inter-period tax allocation had mainly discussed the introduction of Inter-period tax allocation under the theoretical structure. The other studies had used the method that deduced the financial statements of the before Inter-period tax allocation introduction and used the short-term period financial data. So the meaning of this study is to examine the information usefulness of Inter-period tax allocation by using of real financial data during the 6 years(before/after Inter-period tax allocation introduction). To achieve the purpose of this research, this study selected the financial data and stock price of 135 companies closing accounts in December and published deferred tax debits and 115 companies published the deferred tax credits in 1999 to 2001, and selected the same data under the fiscal year of 1996 to 1998 in before Inter-period tax allocation. As a results of this study, the notable improvement of financial structure and the effects on stock price which were discussed in prior studies, were not observed. But the proper results that coincide with the purpose of Inter-period tax allocation were obtained. 본 연구의 목적은 이연법인세회계 도입 전․후의 실재 기업의 재무제표 자료와 주가정보를 근거로 정보의 수요측면을 고려한 직접분석방법과, 생산측면을 고려한 간접분석방법을 동시에 이용하여 법인세기간배분회계의 정보유용성을 검정하고자 하였다. 따라서 기존의 이론적인 체계 하에서의 법인세기간배분회계의 도입 필요성을 논하였던 기존연구와, 법인세기간배분회계 도입이전의 재무제표를 추정하거나, 도입후의 단기간의 자료를 이용하여 간접분석방법을 했던 선행연구들과는 달리 법인세기간배분회계의 도입 전․후의 실재 6개년간의 포괄적인 자료를 이용하여 법인세기간배분회계 도입으로 인한 정보유용성을 폭넓게 분석하고자 하는데 그 의미가 있다. 이러한 연구의 목적을 위하여 본 논문에서는 2001년도 12월 31일을 기준으로 한국증권거래소에 상장된 기업 중 1999년 - 2001년 3개년에 걸쳐 이연법인세차가 공통으로 계상된 기업 135개와, 이연법인세대가 공통으로 계상된 기업 115개를 표본기업으로 선정하여 이들 기업의 이연법인세 도입 전․후의 6개년간의 실재 재무제표와 주가자료를 기초로 연구를 진행하였다. 분석결과 기존 연구에서 제기하였던 법인세기간배분회계의 필요성만큼 실질적으로 법인세기간배분회계의 도입으로 인한 재무구조의 확연한 개선이나 주가에 미치는 영향이 현저하게 나타나는 것은 아니었지만, 기업회계상 손익인식기준과 세무회계상 과세소득 산정기준의 차이 등으로 인하여 발생하는 법인세비용과 법인세부담액의 차이를 반영함으로써 당기순이익, 자산 및 부채를 적정하게 표시하고자 하는 법인세기간배분회계의 목적에 부합하는 결과가 도출되어졌다.

이연법인세와 재무비율간의 관계가 기업가치에 미치는 영향에 관한 연구

설성진,한경훈 한국경영교육학회 2002 경영교육연구 Vol.26 No.-

The purpose of this study is to examine the effects of relation between defered tax and financial ratios of business value. The results of this empirical study are as follows. First, when compare financial value and ratios before and after the introduction of deferred tax, generally financial values and ratios were favorable after its introduction. Second, both deferred tax and debits have any relations with business value. Third, both deferred tax credits and debits shows negative relation with current ratio and positive relation with cash flow from operation activity. Fourth, current ratio that influence by deferred tax credits, have any relations with business value and cash flow from operation activity have effect in 2000. This result was reversed with deferred tax debits. Finally, the introduction of deferred tax was not effected the business value, and the financial ratios that influence by deferred tax has little influence the business value.