개정 「상법」상에 나타난 회계관계규정에 관한 고찰

장만식 효성여자대학교 새마을연구소 1984 새마을硏究論文集 Vol.4 No.-

The commercial law was revised on the April 10th in 1984 on the 22th years. A lot of sections of the revised commercial law are Connected with emterprises accounting. The objectives of commercial law are the protection of creditors and those of enterprises accounting provide the usefullness accounting information to the users, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the effects of each other related with commercial law and accounting standards(GAAP). Main contents are as follows; (1) Commercial law influenced by accounting standard(GAAP). 1) revision of the items in the trade book. 2) treatment method of the trade book and preference of accounting procedures. 3) unification of the assets valuation. 4) revision of the items in financial statements. 5) concrete enters of the items in operating report. 6) recognition of the board of directors and extention of the disclousure period about financial statements. 7) entry methods and form of financial statements. 8) date of presentation and period of auditing about financial statements. (2) Accounting standard(GAAP) influenced by commecial law. 1) adjustment of the extent of the capital surplus reserve. 2) change of the reserve standards in the retained earnings-legal reserve. 3) adjustment of the items in the statement of treatment of deflicit. 4) establishment of the accounting procedure of stock dividents. 5) establishment of the accounting procedure of stock subecription warrants(or, bonds with stock purchase warrants) 6) adjustment of the supplementary footnots. (3) Other problems. 1) addition of the statement of changes in finacial position in financial statements of the commercial law. 2) addition of the start-up costs, research and development costs, and foreign exchanges loses in the deferred assets of the commercial law. 3) adjustment of the content in consolidated company of the accounting standards. 4) provisions of the items of other capital surplus in the commercial law.

비영리법인의 외부감사제도에 관한 연구

장만식 효성여자대학교 산업경영연구소 1995 경영경제 Vol.13 No.-

공익사업에 대한 재산출연과 사후관리에 관한 연구

장만식 효성여자대학교 산업경영연구소 1995 경영경제 Vol.12 No.-

상법상 감사의 겸직에 관한 연구 : An Empirical Test

張晩植 효성여자대학교 산업경영연구소 1993 경영경제 Vol.10 No.-

商法上의 計算規程에 나타난 會計制度 發達過程에 관한 硏究(Ⅰ)

張晩植 대구효성가톨릭대학교 1996 연구논문집 Vol.53 No.1

Generaly accepted soccounting standards (GAAP) influenced by commercial law. The objectives of commercial law are the protection of creditors and thos of enterprises accounting provide the usefullness accounting information to the uses, however, those are connected with each other of the maintenance and growth of enterprises, and the realization of social justice. This study has analyzed and summarized the accounting system of the commercial in 1962. Main contents are as follows : 1) record the journal, contests of properties, balance sheet. 2) unification of the assets valuation. 3) recognition of the board of directors. 4) extention of the disclorsure period about financial statements to the stock holders. 5) entry methods and form of finacial statements. 6) audit of the finacial statements by the auditor. 7) presserve the final statements during the 10 years. 8) record the assets at cost 9) depreciation of plants and equipments. 10) disclorsure of the balance sheet.

정신병리적 관점에서 본 『사씨남정기』 교씨의 열등콤플렉스 특성 및 문학치료적 함의

장만식 인문예술학회 2023 인문과 예술 Vol.- No.15

This paper explores the inferiority complex characteristics of Gyossi, a character in Kim Man-jung's Korean novel 『Sassinamjeonggi』, from a psychopathological perspective and examines its literary therapeutic significance. For this purpose, the scene that clearly reveals Gyossi's inferiority complex characteristics is considered as the core narrative of the key clinical episodes and examined. First, it was revealed in 『Sassinamjeonggi』 that Gyossi's inferiority complex was developing gradually, becoming more and more intensified and amplified. Second, 『Sassinamjeonggi』 revealed that Gyossi's inferiority complex has self-destructive characteristics. Third, the value and meaning of 『Sassinamjeonggi』 for literary therapy or therapeutic literary education were revealed. Therefore, examples of exploring a character's ideal personality as in this paper can be used in the field of literary therapy and as part of therapeutic education on classical literature.

株式會社의 監査人들에 관한 實證的 考察

張晩植 효성여자대학교 산업경영연구소 1986 경영경제 Vol.3 No.-

Ⅰ. The purpose of this study is to analyze and study the problems about the following specific issues. 1. The independence of the auditors of Commercial Law and External Audit Law. 2. The professional auditing of Commercial Law and Exteral Audit Law. 3. The auditors' substantiality on auditing affairs and the audit environ-ments. 4. The confidence on the auditing results by the auditors. Ⅱ. The establishment of the following hypothsis to evaluate the auditing systems. (Hypothesis 1.) CPAs, external auditors, are more independent that auditors of Commercial Lwa when they audit (Hypothesis 2.) CPAs, external auditors, have the profedssional auditing abili-ties more than the auditors of commercial Law. (Hypothesis 3.) CPAs, external auditors, have the confidence of the auditing resuls more than auditors of Commercial Law. (Hypothesis 4.) CPAs, external auditors, audit more substantially than audi-tors of Commercial Law. Ⅲ. The test of the hypotheses; (1) The examined interest parties are as follows : 1) Accounting scholars 2) Commercial law scholar 3) Users of the accounting informations (2) Test methods The difference verification on the hypotheses uses the factor analysis of SPSS package, and it is adopted as the number of factors that Eigen Value is only over one. The reliability test of SPSS is used to measure the reliability among the variances. As the result of the test, the variances that Alpha Values are over 0.6 are reliable. So Mann-Whitney U-test is used to test the efficiency diff-erence between CPAs and auditors of Commercial Law. Ⅳ. The resutls of the hypotheses tests; (1) CPAs are more independent than the auditors when they audit. (2) CPAs have the professional auditing abilities more than the auditors. (3) CPAs have the confidence and the responsibilities on the auditing results more than the auditors. (4) CPAs audit mor substantially than the auditors. But the numbers and the auditing periods of CPAs are less than those of the auditors of Commercial Law.

자아성찰과 자기성찰 용어 사용 양상 및 제언

장만식 한국청소년상담학회 2017 한국청소년상담학회지 Vol.2 No.3

우리 나라 租稅誘因制度의 變遷過程과 現況에 관한 硏究 : 公害防止設備投資를 中心으로 Focused on the Pollution Protection Investments

張晩植,蔡鍾和 효성여자대학교 산업경영연구소 1995 경영경제 Vol.12 No.-

株式會社 監査制度에 관한 環境的 要因分析

張晩植 효성여자대학교 새마을연구소 1985 새마을硏究論文集 Vol.5 No.-

The purpose of this study is to analyze and investigate the auditingsystems of Commercial Law and External Audit Law. In order to analyze the environmental factors, the following datawere investigated and analyzed. (1) The data on the current audit environments were collected andanalyzed; 1) Audit reports and the list of managers' names of the listedcompanies. 2) Statistical data of the Tax Administration Agency, the Instituteof Securities Suporvisory, and KICPA. (2) The data on the interest parties' consciousness and attitudes werecollected by the questionnaires and were analyzed. The empirical tests to evaluate the corporate auditing systems areas follows: (1) The corporate conditions of Commercial Law and ExternalAudit Law. 1) Present conditons of Korean Corporations. 2) Numbers of the External Audit Law Companies. (2) Investigation on the auditors' independence. 1) Mental indepedence ① Appointore ② Persons who adrnit to plan and carry out the audits 2) Economical independence ① Analysis on the auditors' stock possession ② Persons who decide the pay (3) Investigation on the auditors' professional auditing abilities 1) Auditors' qualifications 2) Auditors' numbers 3) Whether the auditors carry out only the audit affairs or not 4) Auditors' educational backgrrounds 5) Personal histories and ages of auditors 6) Auditors' organizations 7) Auditors' education and training (4) Investigation on the auditors' confidenee 1) Organizations to measure the confidence about the audit results ① Auditors of Commercial Law don't have the organizations tomeasure it ② CPAs have the Internal Auditing Supervisory Committee ofKICP and the External Auditing Supervisory Committee ofthe Institute of Securities Suporvisory. 2) Responsibility about the audit results ① While the auditors of Commercial Law are responsible for theaudit results, the empirical cases about it are not found. ② CPAs are resulated by the professional ethics code of KICPAand CPAs' disciplinary comittee of the Ministry of Finance. (5) Investigation on the auditors' substanciality 1) Analyses about the audit periods 2) Analyses about the conceutration of the audit periods 3) Whether the auditors of Commercial Law attend in the boardof irectors or not 4) Analyses aboutthe audit opinions