國際的 租稅回避와 規制에 관한 硏究

윤윤석 光云大學校 1990 論文集 Vol.19 No.-

International tax avoidance has been a pervading economic and political issue in recent years. Under the contemporary economic environment in Korea, various researches on international tax avoidance are to be implemented. Korea requires the oversea business activities in advanced forms by opening the liaison offices, branch offices, subsidiary companies in foreign countries. Objectives of this study is to detect a probable way of tax avoidances in oversea business activities and searches for the alternatives of regulations to prevent tax avoidance. The types of international tax avoidance are transfer pricing, treaty shopping, tax havens. International double taxation is caused by conflicts of taxation laws between countries. Tax convention means the treaty concluded between two nations or multi-nations. The purpose of such a tax convention lies in solving disputes arising in taxation by taking close connections between the parties of the convention and preventing tax avoidance. It is the intent- ion of tax convention to adjust the competing taxation rights of the parties by concluding the tax convention and setting up international taxation regulations.

非營利機關會計

尹允錫 光云大學校 1984 論文集 Vol.13 No.-

Until the 1920s, nonbusiness accounting was approximately the same as business accounting, although both were fairly crude compared with today's business accounting. In the 1920s, nonbusiness organizations become enamored of the concept that is now called fund accounting. But, 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. A nonbusiness organization is a accounting entity which is operated for the benefit of society. Nonbusiness accounting is the process of identifying, measuring and communicating economic information to permit informed judgements and decisions by users of information in nonbusiness organizations. A fund is a independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources which are segregated for the purpose of carrying on specific activities in accordance with special limitations. The accural basis used in the enterprises accounting is not completely applied in nonbusiness accounting area. This is caused by the fact that income determination is not needed in nonbusiness accounting. In many nonbusiness organizations, the fixed assets are not capitalized by cash basis but this makes it impossible to allocate the cost used. It is needed to capitalize the fixed assets and to depreciate them. FASB has published the Statement of Financial Accounting Concepts. No. 4 (Objectives of Financial Reporting by Nonbusiness Organizations) Objectives of financial reporting are as follows : The objectives begin with a broad focus on information that is useful to resource providers and other users in making rational decisions about allocating resources to nonbusiness organizations. Financial reporting by nonbusiness organizations should provide information that is useful to present and potential resource providers and other users in making rational decisions about the allocation of resources to those organizations. They are interested in that information because the services are the end for which the resources are provided. Financial reporting should provide information that is useful to present and potential resource providers and other users in assessing how managers of a nonbusiness organization have discharged their stewardship responsibilities and about other aspects of their performance. Financial reporting should provide information about the economic resources, obligations, and net resources of an organization and the effects of transactions, events and circumstances that charge resources and interests in those resources. The accomplishments of nonbusiness organizations generally cannot be measured in terms of sales, profit or return on investment. The primary purpose of this paper is to outline the framework of nonbusiness accounting in the United States, and to promote this area in our nation. The results of study reveal that nonbusiness accounting is neglected discussing areas which have been covered accounting fields, in both the United States and our nation. As nonbusiness accounting principles and procedures are absent or insufficient, accountants will cover new principles, theory, managerial techniques of nonbusiness accounting.

기업집단 재무제표의 이해

윤윤석 광운대학교 인문사회과학연구소 1999 인문사회과학논문집 Vol.28 No.-

회계감사서비스의 만족도에 영향을 미치는 요인에 관한 연구

윤윤석,김도형,변정주 韓國公認會計士會 2000 회계·세무와 감사 연구 Vol.36 No.-

The purpose of this research is to examine whether an audit service is selected discriminatingly in Korea as predicted by previous research on the differentiated audit services, and to identify factors affecting audit clients' satisfaction with auditing services. This study examines which characteristics of individual firms(auditee) affect on the preference type of audit quality, which characteristics of audit firms affect the type of audit services provided, and whether the fitness between the firm's preferred type and the type of audit services provided affects the audit service satisfaction. In addition, this research identifies the effects on the audit service satisfaction of the variables such as the auditor's tenure, audit opinion, and provisions of any non-audit services. The sample for this research was obtained from a mail survey with 4,000 randomly selected firms among 7,270 firms that had received auditing services by the CPAs. From the statistical analyses, the following results are obtained. First, the firm size and the listed status are significant in their influences on the preference type of audit quality. Secondly, the reputation of an auditor was significant in its effects on the provision type of audit quality. Finally, the fitness between the preference and provision type of audit quality do not affect the audit service satisfaction. But the provision of non audit service affect the audit service satisfaction significantly. These findings suggest that there exist demands for differentiated auditing services in the Korean audit market. 본 연구는 우리 나라 회계감사시장에서도 회계감사서비스에 대한 차별적인 감사수요가 존재하는지의 여부와 기업 및 감사인의 특성이 회계감사서비스에 대한 만족도에 어떠한 영향을 미치는지를 고찰하고자 한다. 주식회사 외부회계감사에 관한 법률에 따라 1998년 재무제표에 대하여 외부 회계감사를 받았던 총 7,270개 기업 중 4,000개 기업을 무작위로 선정하고 우편 설문조사를 실시하여 실증분석한 결과는 다음과 같다. 첫째, 기업특성이 회계감사서비스의 품질선호유형에 미치는 영향을 분석한 결과, 기업규모와 기업의 상장여부가 유의적인 영향을 미치는 것으로 나타났으며, 둘째, 감사인의 특성이 회계감사서비스 품질제공유형에 미치는 영향을 분석한 결과, 감사인의 명성은 회계감사서비스의 품질제공유형에 유의적인 영향을 미치고 있는 것으로 나타났다. 그리고 셋째, 감사품질의 선호유형과 감사품질의 제공유형 간의 적합성은 회계감사서비스 만족도에 유의적 영향을 미치는 것으로 나타나지 않았다. 그러나 기타 요인 중에서 경영자문이나 세무자문 등의 회계감사외 서비스를 회계감사서비스와 동시에 제공하는 경우에는 회계감사서비스의 만족도를 높일 수 있음을 보여 주고 있다. 이러한 결과는 우리 나라의 회계감사시장에서도 어느 정도는 차별적인 회계감사에 대한 수요가 존재하고 있음을 의미한다.

비영리회계에 관한 연구 : 환경과 평가를 중심으로 Emphasis on Environment and Evaluation

윤윤석 光云大學校 1994 인문사회과학논문집 Vol.23 No.-

본 연구는 주로 미국에서 논의되고 있는 비영리회계의 환경과 평가의 개념을 정리한 것이다. 연구영역은 비영리회계(정부회계, 대학회계, 병원회계)의 환경 및 성격, 기금그룹, 재무보고의 분석 등이 포함된다. 연구방법은 기존의 문헌연구, 최근에 발행된 각종의 연구보고서와 간행물의 검토, 비영리기관의 최근 재무보고서 분석, AICPA 및 재무정보이용자와의 인터뷰 등을 사용하였다. 정부회계는 1984년에 GASB(정부회계 심의위원회)가 발족된 이래 많은 발전을 가져왔으나 최근에|이르러 많은 변화가 예상된다. GASB에 의하면 1994년부터 정부회계가 적용되는 회계기준과 측정방법이 달라진다. 즉 1993년까지는 회계기준으로 발생주의가 사용되었고, 측정방법은 개별재무자원을 기준으로 하였으나 1994년부터는 발생주의 대신 수정발생주의, 개별재무자원 대신 총재무자원으로 변경된다. 정부회계의 실무가들은 新·舊 GAAP(일반적으로 인정된 회계원칙) 사이의 변경내용을 이해하여야 할 것이다. 대학회계는 학생들에게 교육서비스의 제공을 목적으로 한다. 교육기관은 영리기업이 추구하는 이윤동기나 지분을 갖지 않는다. 대학회계가 직면하고 있는 가장 큰 문제는 성과측정이다. 교육의 성과를|측정하기 위한 객관적이고도 항구적인 측정기준을 만들지 못하고 있다는 점이다. 병원회계는 환자들에게 양질의 서비스 제공을 목적으로 한다. 병원회계는 AICPA의 감사지침서(audit guide)를 GAAP으로 사용하고 있으나 이것은 바람직하지 못하다. 감사지침서의 주목적은 감사실무에 필요한 내용을 설명하고 있기 때문이다. 따라서 FASB 또는 GASB는 가능한한 빨리 병원회계기준을 만들어야 할 것이다. 오늘날 비영리회계는 기금그룹과 재무보고의 개념구조가 선명하지 못하다. 채무제표에서 사용하는|제한기금과 비제한기금의 분류도 분명하지 못하다. 비영리회계보고서는 재무제표이용자들이 요구하는|필요하고도 충분한 회계정보를 제공하지 못하고 있다. 그러므로 論者는 GASB 및 FASB가 속히 비영리회계에 대한 포괄적인 개념구조를 정립해 주기를 기대한다.

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.

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.-

건설업 회계처리준칙의 개정방향

윤윤석 광운대학교 인문사회과학연구소 1998 인문사회과학논문집 Vol.27 No.-

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.

國家競爭力 提高를 위한 租稅改編方向

윤윤석 광운대학교 기업경영연구소 1994 기업경영연구 Vol.3 No.-