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姜一秀 이화여자대학교 한국문화연구원 1969 韓國文化硏究院 論叢 Vol.13 No.-
Historically, accounting has been developing in the process of controlling interests concerned with business enterprises. However, the task of accounting has varied according to the respective periods of time. Particularly since the industrial revolution, the mass production and the complexity of the modern economical structure have come to demand specific tasks in accounting which should control the interests concerned much more intricately. This paper is purported to analyse what tasks modern accounting should perform. In modern society in which all production is achieved by business enterprises and the development of stock companies have enabled the democratization of capital investments, the effect of business management came to have its far-reaching influence over the entire economic activities. And as a result, the business enterprises have become the focus concerning the interests in the economic society, providing the ground for conflicting interests. Therefore, the business enterprises confront with social demands for resolving conflicts, and they have the task of managing the capital owned by them through accounting. In accomplishing this task modern accounting has to set up methods of calculating profits fairly and truthfully. This is the most important role of modern accounting. But, accounting operations are carried on by the hands of managing directors of the boards. Thus, it is demanded that accounting must be done without manipulation in the calculation of profits and with careful attention and a sense of duty for achieving good management. Carrying out the task of accounting with such a sense of duty and loyalty means to observe the criteria of accounting defined by the limits of law. However, within the legal limits, the best conscientious efforts must be made in order to avoid any possible manipulation of loss and profit. Therefore, the true effectiveness of modern accounting would be guaranteed only when the work is accompanied with the sense of duty for giving careful attention and loyalty to good management.
姜一秀 이화여자대학교 한국문화연구원 1966 韓國文化硏究院 論叢 Vol.7 No.-
The problem of capital formation in the country cannot be solved by private persons. The amount of the per capita real income and of the employed persons' income give us this answer, as their incomes are not sufficient for adequate living standards. The big enterprises privately or publicly owned corporations only could perform the task. Though the problem of capital formation has been dealt with by many economists, it was only approached qualitatively and abstractly. The present writer, therefore, will deal the problem quantatively from the accounting side. Within the accounts of any enterprise, formation of capital means the reservation(or accumulation) of retained income: the amount of income remaining when the expenses of an enterprise are deducted from the net profit. Capital formation therefore, can be realized with the accumulation of this retained income. The main factor which prevents the accumulation of retained income capital formation is the present heavy rate of taxes levied on corporation profits. Since taxes are as much as 40-50% of the net profit, the present conditions are really serious. The reserved income accumulated in the enterprises is so small when the heavy amount of tax is deducted from the net profit and, in addition dividends to shareholders and bonuses are further subtracted. As the result, enterprises are unable to make sufficient capital expenditure and so increase the invested-capital facilities against which profits are measured. First: As to the capital laid aside which is going to be invested for the increase of capital expenditure-expansion of production facilities, notax should be levied on this. On the contrary, tax must be levied to the basis of the depreciation of such capital expenditure which was made by reserved income. This measure could possibly result in the increase of production power. Second: For the reservation of increased working capital, the problem would be serious subsequently after the increase of capital expenditure, so the same measures should be adopted. To expect the full effects of investment, the working capital, put aside from the net profit for the accumulation of such capital, should be free from tax, or be levied low rate of tax, under the rate of dividend tax. The above mentioned proposals has been made from the accounting point of view. This, of course, should be supplemented more in detail not only in the accounting field, but also in the financial management side. In this article, the present writer dealt the dividend in the scope of Factor Cost and the problems of Self Finance and Capital Accumulation.