非營利會計에 관한 硏究 : 政府會計, 學校法人會計, 病院會計의 評價 및 改善方案을 中心으로 Emphasis on Evaluation and Improvement of Governmental Accounting, Private School Accounting, Hospital accounting

윤윤석 光云大學校 1988 論文集 Vol.17 No.-

The purpose of this study is to evaluate and improve of governmental accounting, private school accounting and hospital accounting in Korea. In recent years, governments and other nonbusiness organizations have experienced dramatic growth and have emerged as major economic, political and social forces in our society. Nonbusiness accounting provides a wide range of services to the public. It is different from business accounting in that it does not seek to earn a profit. The profit motive is absent in nonbusiness accounting and its major reason for existence is to provide services. Financial reporting by nonbusiness accounting should provide information that is useful to present and potential resource providers and other users. Hence, the main purpose of the governmental accounting is to hold the accountability to provide with the financial resources in the procedure of the fund and budget circulation which happens in accordance with the requirements. The notable distinction of the governmental accounting is having budgetary accounting and fund accounting. Budgetary accounting has the budget cycle which used to empasis the periodity of the budget. In order to report on the stewarship responsibility, nonbusiness organizations must use a fund accounting which permits the segregation of restricted and nonrestricted assets. For the improvement of governmental accounting in Korea, it is necessary to establish the permanent and efficient committee, efficiently for the appropriation budget and budget public hearing system, to accomplish the middle period operation policy, to introduce double entry method, and to simplify the funds and special accounting. The accounting standard for private schools should include the important aspects of reliability and public interest. The following suggestion is provided to develop accounting standard for private schools of Korea. Private schools must adopt double entry book-keeping systems and recognition of depreciation on the fixed assets. The private school accounting system can be devided profit-making accounting and nonprofit-making accounting. Hospital; accounting considered its own characters and circumstances must be established because the purpose of hospital is the improvement of the national health and the social welfare. Therefore the stabilization and soundness of hospital finance is essential. Finally, in order to settle the rational accounting, continuous study should be accomplished in future, and this study should contribute to establishment of the nonbusiness accounting system.

CFV分析의 適用可能性에 관한 小考

尹允錫 전북대학교 산업경제연구소 1988 전북대학교 산업경제연구소 논문집 Vol.18 No.-

社會監査에 關한 硏究

尹允錫 光云大學校 1983 論文集 Vol.12 No.-

Social audit is one of the new studying fields in accounting. Social audit has been started from the beginning of accounting in particular since the field of social responsibility accounting-environmental accounting and consumer problems were recognized. Social audit studies the problems of measurement and appraisal and their impacts on business operation affected in society. Social audit is called corporate social accounting or social responsibility accounting. Social audit means measurement and reporting of the performance that business enterprise gives to the society. Generally accounting theory depends upon the aim of enterprise. The aim of enterprise under the traditional accounting is maximum profit. Traditional accounting can't show the pollutions of environment and civil welfare. But, the current aim of enterprise is not limited to the maximum profit but expanded to the maximum human and social walfare. Also social audit appraises and observes the practice of social responsibility or contribution to society between business and society. The business world and philosophy of management social responsibility. Abt Associates pioneered its social audit in 1971 annual report. The social balance sheet and the income statement are society's statements and not the company's. The main categories of social assets are; staff assets, organization assets, research assets. Social liabilities or commitments include staff and organization commitments to non-socially productive contracts and environmental pollution. Social audit is tentative and it is to the steps of development. Social audit of social statements is too early at the present time. We should try to continue the studies of corporate social accounting and social audit.

건설업 회계처리준칙의 개정방향

윤윤석 광운대학교 인문사회과학연구소 1998 인문사회과학논문집 Vol.27 No.-

도로에서의 CVM을 이용한 확장된 비용편익분석에 관한 연구

윤윤석,김수영 한국상업교육학회 2012 상업교육연구 Vol.26 No.4

일반적으로 공공투자사업의 타당성은 비용편익분석의 경제성분석을 통하여 결정된다. 공공투자사업이 타당성이 있으려면 비용편익분석 결과수치인 B/C비율이 적어도 1 이상이어야 한다. 그러나 기존 비용편익분석은 비교적 측정이 용이한 직접비용과 직접편익만을 반영하였으므로 해당 공공투자사업과 관련된 모든 편익과 모든 비용을 반영하여 B/C비율을 산정한다고 보기 어렵다. 이에 본연구의 목적은 기존 비용편익분석에서 측정하지 않은 간접비용과 간접편익을 측정하고 이를 B/C비율에 반영하였을 경우 기존 비용편익분석 결과가 어떻게 달라지는지를 측정하는 것이다. 기존 비용 편익분석에서 측정하지 않은 간접비용과 간접편익을 추가하였을 때 B/C비율이 보다 제대로 측정될 것이다. 간접비용과 간접편익을 측정하는 방법은 CVM을 사용하였고 연구대상이 된 공공투자사업은 미시령터널을 포함한 국가지원지방도 56호 제2공구이며 CVM을 적용하기 위해 필요한 샘플은 미시령터널 방문객, 지역주민 및 미시령터널 인근 거주자로부터 수집하였다. 간접비용을 측정하기 위한 항목은 교통정체, 소음 및 유유율, 간접편익을 측정하기 위한 항목은 주행쾌적성 및 주민생활 개선을 선정하였다. 연구결과에 따르면 간접비용항목으로서 교통정체는 2,016.62억원, 소음은 8.06억원, 유유율은 153.12억원이고 간접편익항목으로서 주행쾌적성은 4,488.58억원, 주민생활 개선은 13.33억원으로 측정되었다. 여기에 기준년도 1999년으로부터 현재가치환산율 13%를 적용하여 환산한 간접비용 합계가 233.01억원, 간접편익 합계가 441.69억원으로 이를 기존 비용편익분석에 추가하였다. 이에 따라 기존 비용편익분석 B/C비율은 1.37이었는데 간접비용 및 간접편익을 추가한 확장 비용편익분석 B/C비율은 1.44로 증가하였다. 이는 기존 비용편익분석이 모든 비용과 편익을 망라한 것은 아니며 기존 비용편익분석에 간접비용 및 간접편익을 추가하였을 때 보다 제대로 B/C비율이 산정된다는 것을 확인할 수 있었다. In case of low benefit project with low traffic or high-priced project, existing analysis of cost and benefit tends to present a low feasibility. However, considering the improvement of environment, intensification of disaster prevention, public stability of country area and formation of good scenery, these projects can have higher feasibility. The purpose of this study is to assess the economic value of road project more comprehensively, namely Misiryeong tunnel no. 2 construction site, Kanwondo in Korea by using contingent valuation method(CVM). This study anlayzes and summarizes the indirect costs and benefits of Misiryeong tunnel no. 2 construction site using CVM, and presents the methodology and process in order to change it into monetary value. Non-market values employed in the assessment were driving convenience, traffic delay, resident's life improvement, and traffic noise. To estimate each of these values, it was used by data gathered from a random on-site survey of the visitors and residents around Misiryeong tunnel. And past Misiryeong road's opportunity cost with Misiryeong tunnel construction was estimated as indirect cost. The results of this study are summarized as follows. First, results generated by CVM showed that the average each individual's WTP and WTA amounts were 1,730.80, 1,300.53, 777.61 and 3,536.03 won. Misiryeong road's opportunity cost with Misiryeong tunnel construction was 9.57 billion won. Second, the total economic value of Misiryeong tunnel no. 2 construction site was a 697.48 billion won, and cost benefit(B/C) ratio was changed from 1.37 to 1.44.

國家競爭力 提高를 위한 租稅改編方向

윤윤석 광운대학교 기업경영연구소 1994 기업경영연구 Vol.3 No.-

개정기업회계기준의 이해 및 평가

윤윤석 광운대학교 기업경영연구소 1996 기업경영연구 Vol.4 No.-

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.