방위산업 적격심사와 원가의 하방경직성

이진식(Lee, Jin Seek),윤윤석(Youn, Youn Suck),손상균(Sohn, Sang Kyun) 한국회계정보학회 2014 한국회계정보학회 학술대회발표집 Vol.2014 No.2

정부는 조달계약을 체결할 때 적격심사제도를 통해 입찰가격과 비가격요인(계약이행실적, 기술능력, 경영상태)을 종합적으로 고려하여 최적격 업체를 선별함으로써 조달실패의 위험을 감소시키고자 한다. 그러나 선행연구에서는 방위산업분야에서 적용하고 있는 적격심사의 비가격 평가항목이 방위산업의 특성을 제대로 반영하지 못하여 적격업체 선별기능이 미흡하다고 주장하고 있다. 따라서 본 연구에서는 적격심사제도의 문제점을 제기하고 있는 선행연구의 주장에 대한 실증분석을 하고자 한다. 이를 위해 적격심사의 비가격 평가항목이 부실업체를 제거하는 통제메커니즘으로 제대로 작동하고 있는지를 직접노무비 원가의 하방경직성을 이용하여 실증 분석하였다. 실증분석 결과에 따르면 적격심사기준 중 비가격 평가항목인 계약이행실적, 기술능력, 경영상태는 모두 직접노무비 원가의 하방경직성과 통계적으로 유의한 양(+)의 값으로 나타났기 때문에 정부가 무기체계의 조달을 위한 위임계약을 체결할 때 사전에 적용하는 적격심사제도는 역선택에 의한 대리인 문제를 완화시키는 것으로 볼 수 있다. 따라서 현행 방위산업분야에서 적용하고 있는 적격심사의 비가격 평가항목은 부실업체를 선별하는 기능이 제대로 작동하고 있다고 판단이 된다. 향후 정부는 무기체계 조달을 위한 위임계약에서 적격심사제도의 적용 범위를 확대하기 위한 다양한 정책을 수립한다면 방위산업분야의 오래된 과제이면서 시급히 해결해야하는 대리인 문제를 완화할 수 있을 것이다.본 연구는 다음과 같은 측면에서 유용성이 있다. 첫째, 적격심사와 대리인 문제의 상호작용변수를 이용함으로써 적격심사제도가 방위산업에서 원가의 하방경직성을 완화하여 대리인 문제를 완화하는 직접적이고 실증적인 증거를 제시하였다. 둘째, 대리인 문제와 관련된 질적인 측면의 대리변수를 실증분석에 이용하였다. 대리인 문제와 원가의 하방경직성에 관련된 선행연구에서 주로 계량적인 변수들을 이용하였다. 그러나 본 연구에서는 대리인 문제와 관련된 변수를 측정함에 있어서 대리인들의 질적인 특성이 반영된 변수를 이용하였다는 점에서 중요한 의미를 부여할 수 있다. Government would like to mitigate the risk of procurement failure by screening the proper firms. When closing a procurement contract, government considers the overall bid price and nonprice factors(previous contract performance, technical capability, and finance situation). But in the prior literature nonprice factors of Qualification Examination have not been selected weak firms very well in the defense industry. So in this study we are examining whether the nonprice factors of Qualification Examination are playing an important role to screen the weak firms through the analysis on the relation between Direct Labor Cost stickiness and nonprice factors of Qualification Examination. we expect nonprice factors of Qualification Examination to reduce the agency problem and therefore predict that nonprice factors mitigate the positive association between the agency problem and cost asymmetry. According to the empirical results, Our findings are consistent with the predictions. We find strong evidences that Direct Labor Cost asymmetry is positively associated with nonprice factors on Qualification Examination due to the agency problem, as measured by a previous contract performance, a technical capability, and a finance situation. Finally we conclude that nonprice factors of Qualification Examination could be screening weak firms properly. if Government extend the range of the application, agency problem should be reduced in the future when closing procurement contracts. The contributions of this study are as followings. First, it shows the empirical evidences that nonprice factors of Qualification Examination mitigate the cost stickiness with an agency problems in defense industry. Second, it used agency problem proxies which are a previous contract performance, a technical capability, and a finance situation in quality

참여정부의 부동산시장 투명화와 투기수요억제 정책 평가

이영범(Lee, Young Beom),윤윤석(Youn, Youn Suk),박종구(Park, Chong Goo) 한국부동산학회 2010 不動産學報 Vol.40 No.-

1. CONTENTS (1) RESEARCH OBJECTIVES The purpose of this study is not only to evaluate the achievement of real estate policy of the Participatory Government focused on the real estate market transparency and speculation demand regulation but to discuss the merits and demerits. (2) RESEARCH METHOD This study was performed with various statistical data which were collected from the government and public institutions by means of the retrospectives ways in legal and systematic side. (3) RESEARCH FINDINGS According to a analysis, there was a positive effect on the policy of the real estate market transparency. Meanwhile it is safe to say that the policies of speculation demend regulation on land and house was not effective since the price of land and house had been unstable. 2. RESULTS This study offers alternatives that participation of various levels of government and stakeholders in real estate policy making process is suggested to solve this problem. Also it is advised that the government should not underestimate the regional character and the segmentation of housing speculation region. Finally, it is recommended that the subsitution of low interest mechanism is necessary.

지역새마을금고 점포 이용 만족도와 이미지가 충성도에 미치는 영향 분석

심재관 ( Jaekwan Shim ),윤윤석 ( Younsuk Youn ),박태원 ( Taewon Park ) 한국협동조합학회 2010 韓國協同組合硏究 Vol.28 No.1

This study aims to explore the effects of surveyed factors on customer satisfaction and image, examine the relations between customer satisfaction and image and brand loyalty and analyze sustainable growth for CC by carrying out an itemized survey targeting CC users. The outcome shows that the factor of store has a little impact on transactionintention when CC relocates its first floor store to second floor in accordance with a demographic factor of CC users while strongly affecting in the case of abolishing taxincentives. It also reviews distinctions in customer satisfaction, image and brand loyalty according to a demographic factor and respectively indicates the impacts of accessibility, convenience, safety and financial marketability on customer satisfaction, image and brand loyalty. Consequently, the analysis of the effects of customer satisfaction and image on brand loyalty estimate that customer satisfaction influences brand loyalty but image lies beyond brand loyalty. Therefore this study has great significance in the sense of empirical analysis explaining improved satisfaction of CC users leads to high loyalty and sustainablegrowth.

리츠(REITs) 제도의 이해 및 발전방향

윤윤석 광운대학교 디지털경영연구소 2003 디지털 경영연구 Vol.9 No.-

우리나라는 1997년 말 IMF 사태 이후 기업과 금융기관의 구조조정 과정에서 이들 기관들이 보유하고 있던 부동산을 처분하여 부채를 상환함으로써 재무건전성을 높이려고 노력해 왔다. 그러나 현실적으로 이들 기관이 매각하려는 부동산은 규모가 크고 고가이어서 소액 투자자들이 투자하기에는 부적 합하였다. 그래서 정부는 2001. 7월부터 리츠제도를 도입하여 부동산 투자 수요를 진작시키고 경기침체로 인한 자산디플레이션을 극복하기 위하여 노력해 오고 있다. 리츠(REITS: Real Estate Investment Trusts) 제도란 부동산을 소액지분으로 증권화하여 자본시장에 유통시킴으로써 부동산 매각을 원활하게 하여 부동산 투자에 접근이 어려운 소액투자자들에게 부동산 투자 기회를 부여하는 제도를 말한다. 부동산의 낮은 유동성을 높이기 위하여 금융시장과 연계한 제도가 리츠제도라고 볼 수 있다. 본 논문의 목적은 리츠의 개념을 정립하여 리츠에 대한 이해를 증진시키고 , 각국의 리츠제도를 비교 분석하여 한국 리츠의 현실을 파악하고, 한국 리츠가 나아갈 발전적인 방향을 제시하는데 있다. 리츠제도가 정착되면 소액투자자들도 대규모 부동산에 투자할 수 있으므로 긍정적인 소득의 재분배 효과를 거둘 수 있고, 부동산 투자의 대중화를 촉진시켜 부동산 수요의 기반이 튼튼해질 것이므로 부동산 가격의 급등락도 방지할 수 있을 것이다. The purposes of this thesis are understanding and desirable direction of real estate investment trusts(REITs) The resurgence of real estate investment trusts in the early 1990s is another indication of the extent that real estate has become "securitized". Compared with traditional methods of investing, real estate-backed securities appear to be gaining in importance because of their marketability, the public accountability of management. REITs provide a structure similar to that of mutual funds for common stock investors. REITs allow investors to participate in a portfolio of properties that may be professionally managed. Further, REITs are usually tax-exempt and must pass through as dividends to investors most of the cash flow. According practices for depreciation may allow a portion of the tax on REIT dividends to be deferred. We have faced the recession of real estate transaction with reformation of companies and banks since the crisis of foreign exchange(IMF) in 1997. IMF affected much economy environment. Interest rate is raised by IMF and real estate price falls rapidly. As a result, many corporations were fallen in failure crisis. Therefore, corporation should sell real estate possessing for this restructuring need. Because purchasing power of real estate is disappeared, there were many difficulties to sell real estate. So, Real Estate Investment Trusts Act enforced on July 1, 2001. This law was made for activation of corporate restructuring and investment activation for small scale investor's real estate. But this law has many problems for settlement. There is problem of the heavy tax by general REITs. Also, there are problems of investor protector and professional manager. Therefore, we must do effort for settlement of REITs act and correction about problem of this system.

非營利會計의 固定資産에 관한 現行實무의 評價 및 改善方案

尹允錫 光云大學校 1987 論文集 Vol.16 No.-

Current Practice Evaluation and Recommendation of Fixed Assets in Nonbusiness Accounting. The purpose of this study is to contribute to the fixed asserts of nonbusiness accounting. The study of fixed assets in nonbusiness accounting is in its infancy. Business enterprise generally purchase the assets needed for operations. Nonbusiness organizations purchase some of thier assets, but they also receive donated assets. Fixed asset acquisitions should be formally recorded in a manner consistent and be reported in the appropriate finncial statements. Assets acquired at no cost to the entity should be capitalized at fair market value at date of acquisition. The accounting records and reports of a nonbusiness organization should disclose the cost of use or consumption of the assets allocated to serves. Depreciation accounting should be recognized as an intergral part of accounting for resources. Where there are specific legal prohibitions against formally recording and reorting depreciation, nonbusiness organizations should use supplementary records and statements to furnish interested parties with fixed asset depreciation data. When fixed assets are disposed of or retired, the pertinent accounts should be relieved of total amounts previously recorded as acquisition, and related accumulate depreciation. All of the useful information to entity should be included in the financial statements. Fixed assets for private school include the important aspects of public interests. This research has reviewed fixed assets currently applied by private schools in the Korea. The current practice of fixed assets in private schools appear not to have been yet properly developed, comparing to those of all business organizations. It is, therefore, believed that further research is necessary in this area to improve the fixed assets for such organizations as private schools.

法人稅期間配分會計의 導入에 관한 硏究

윤윤석 光云大學校 1991 인문사회과학논문집 Vol.20 No.-

The purpose of this study is to recommand the introduction of income tax allocation accounting in Korea. Usually accounting income and taxable income are different because financial accounting and tax accounting have different purposes. Among these differences, timing differences create the related tax effects, and the tax effects are required the allocation to future periods for providing useful information. The ground of interperiod income tax allocation is principles of matching costs with revenues. The theory of income tax allocation assumes that income tax is an expense. The expense is recognized in the relevant year. hi our country, income tax is not fairly allocated in accordance with the accrued period. This study is made by researching the related literatures. The timing differences between accounting income and taxable income could be classified as three types-deferred method, asset/liability method, net of tax method. Under the deferred method, the income tax effects of current timing differences are deferred and allocated to future periods when the timing differences reverse. Under the asset/liability method, the expected income tax effects of current timing differences are determined and reported either as liabilities for income taxes payable in the future or as assets representing advance payment of future income taxes. Under the net of tax method, interperiod tax allocation is a procedure whereby the tax effects of timing differences are recognized in the valuation of assets and liabilities and the related revenues and expense. Above the methods, APB opinion No. 11 required deferred method by comprehensive allocation, but FASB SPAS No. 96 adopted asset/liability method as generally accepted accounting principles. This study has suggested that the asset/liability method is more desirable methed. Because the asset/liability method would help users to predict future cash flow of the enterprise and to evaluate its liquidity and solvency. In our country, current Financial Accounting Standard has inconsistency in income tax accounting, and there is no regulation on income tax allocation. Therefore, the introduction of income tax allocation is necessary to provide proper information to the user of financial statement. Also, it is necessary for us to adopt the income tax allocation practices in order to apply the logical consistency to the income statement. As a result of above study, I recognized that the income tax allocation should be introduced in revising the Financial Accounting Standard in our country. I hope that more attempts on the field of income tax allocation accounting will be developed.

국제회계기준과 기업회계기준의 비교연구

윤윤석 광운대학교 인문사회과학연구소 1997 인문사회과학논문집 Vol.26 No.-

AbstractAccounting principles have largely been developed on a national basis, often with significant differences from country to country. The need for uniform accounting principles for international financial reporting has been recognized for many years. A major step toward realizing this objective was taken with the creation of the International Accounting Standards Committee (IASC). The work of the IASC is controlled by a board consisting of representative from accountancy bodies in 13 countries. IASC is related to the International Federation of Accountants (IFAC) through common membership and common sponsorship. International Accounting Standards (IASs) issued by the IASC are not mandatory until they are adopted by a particular country. Many countries that do not have their own standard-setting body adopt the IASs as their national standards. IASs are used by multinational enterprises to assist users from different countries in understanding their financial statements. IASC has full and complete autonomy in the setting of IASs.When we compare International Accounting Standards (IASs) with Financial Accounting Standards (FASs), we find a wide difference between IASs and FASs.The objective of financial statements of IASs follows decision usefulness approach and accountability approach, but it of FASs follows only decision usefulness approach. It is reasonable that the objective of financial statements of FASs adds decision usefulness approach to accountability approach.IASs adopt a indirect method to processing inventory valuation loss, but FASs adopt a direct method to processing it. FASs must adopt indirect method because it reflects variety of inventories.Cash of cash flow statements (CFS) in IASs is cash on hand and demand deposits, but cash of CFS in FASs is cash on hand and deposits. Cash of CFS in FASs must change deposits in demand deposits because deposits are restricted to use.Foreign enterprise in FASs must be classified foreign operation and foreign entity because of its characteristic.Gain of business combination in FASs must change capital reserve in negative goodwill because of getting consistency.FASs adopt a prospective approach for changes in accounting policies. But FASs must adopt a retroactive approach because of raising comparability.A financial instrument is any contract that gives rise to both a financial asset of one enterprise and a financial liability or equity instrument of another enterprise. FASs should establish the specific accounting standards of financial instruments.The costs of computer software to be purchased should be processed deferred asset, not current expense. It is reasonable that the cost of it is amortized within a certain period of time.A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity which is subject to joint control. FASs should make financial reporting standards of interests in joint venture.

財務狀態變動表의 基本構造와 作成要領

尹允錫 光云大學校 1982 論文集 Vol.11 No.-

Statement of changes in financial position (referred to below as "the Statement") should be based on a broad concept embracing all changes in financial position. The Statement of each reporting entity should disclose all important aspects of its financing and investing activities as cash or other elements of working capital. The Statement is related to both the income statement and the balance sheet and provides information that can be obtained only partially, or at most in piecemeal form, by interpreting them. But the Statement provides information about the flow of funds and changes in financial position during the period. The objectives of the Statement are ① to summarize the financing and investing activities of the entity, including the extent to which the enterprise has generated funds from operations during the period, and ② to complete the disclosure of changes in financial position during the period. The information shown in a funds statement is useful to a variety of users of financial statements in making economic decisions regarding the enterprise. The format of the Statement shows ① the flow of cash, changes in other elements of working capital constitute sources and uses of cash and should accordingly be disclosed in appropriate detail in the body of the Statement, and ② the flow of working capital and two-year comparative balance sheets are presented, the changes in each element of working capital for the current period can be computed by the user of the statements. I hope that this study will help the man of business to frame of statement of changes in financial position.

敎會會計基準의 適用實態에 관한 硏究

윤윤석 光云大學 1995 인문사회과학논문집 Vol.24 No.-

AbstractThe purpose of this study is to research on the actual condition of the church's accounting standard application.The church marked two centuries of missionary work and it is estimated that the number of Christians reached 10 million in our country.Christian is steward of God. It means that all we have belongs to God, not to ourselves. Our responsibility is to use His money for His glory. It all belongs to the Lord. Everything above our necessities is to be put to work for the Lord.Reinforcement on the internal control structure and necessity for the auditing system should be emphasized here so that the church may be managed reliably of an accounting system.Contents of this study could be summarized as follows.Many churches Korean do not make the schedule of fixed assets and depreciation.Few churches have suspense receipt accounts and other accounts payable.The small-scale churches do not prepare financial statements, but the large-scale churches prepare financial statements.The small-scale churches, also, do not have internal control structures, but the large-scale churches have interal control system.Many churches have a formal auditing system, but they do not audit a substantial accounting system.Finally, Financial statements should be made for effective church management. Many churches Korean, also, should follow the church's accounting standards.

교회회계의 재무보고에 관한 연구

윤윤석 광운대학교 인문사회과학연구소 1996 인문사회과학논문집 Vol.25 No.-