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정문현,노현섭 대한경영정보학회 2001 경영과 정보연구 Vol.7 No.-
In this article, we perform an international overview of accounting standards for tax effect accounting(or income taxes). Specially, we compare accounting standards for tax effect accounting of U.S. and International Accounting Standards. The principal component of U.S. accounting standards for tax effect accounting is as follow. Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (SFAS No. 109) represents the culmination of a multi-year process in which Financial Accounting Standards Board (FASB) reviewed and subsequently modified the requirements for accounting for income taxes. SFAS No. 109 requires an 'asset and liability' approach for the accounting for income taxes. That is, deferred income taxes are viewed as assets and liabilities of the firm, and deferred tax expenses id determined by the current-year change in the firm's deferred tax liabilities and assets. Previously, Accounting Principles Board Opinion No. 11, Accounting for Income Taxes (APB No. 11) required a 'deferral' approach to accounting for income taxes. The primary intent of the deferral approach was to match tax expense with corresponding revenues and expenses for the year in which the revenues and expenses were recognized in the financial statement. Unlike the SFAS No. 109, APB No. 11 did not require firms to adjust deferred tax balances for subsequent events such as changes in tax rates or laws. And, the principal deference between SFAS No. 109 and the previous statement on accounting for income taxes, SFAS No. 96, is that SFAS No. 109 requires firms to recognize deferred tax assets for the tax benefits of tax credit or operating loss carryforwards, no matter how likely the firm was to realize these benefits, and this was one of the reasons for its demise.
정문현,조덕영 대한경영학회 2004 大韓經營學會誌 Vol.17 No.1
The purpose of this study is to verify whether there is a difference between tax subsidy used by income statement effective(TS) and tax preference measured by taxable income & tax liability of a company's Auditot's report on Financial Supervisory Service's DART( TSr). And Using the that result(TSr), verified the implicit taxes in korea. If there is a obvious difference(TS, TSr), we analogize that previous studies on implicit taxes have some problem in it's confidence. As shown in our results, this paper provides several issues related to previous tax researches in Korea. First, accoding to result of our study, there is a difference( 1%, significance level). So it's means that using the 'tax subsidy' is not suitable to describe the Tax (dis)advantage in Korea. Second, I verified the implicit tax hypothesis in Korea using the TSr. In results of tests(on an annual basis & whole period basis), there have the positive correlation(+, 1%). This result of this paper is opposed to previous study's result. Concluding the result of tests in this paper, implicit tax hypothesis is not exit in Korea.
정문현,노현섭 釜山大學校 商科大學 1998 釜山商大論集 Vol.69 No.-
In recent years, the number of accounting researches deal with auditing problem has grown, and many special-interest subgroups has arisen. Now there are several auditing researches, such as environmental auditing, social auditing, product quality auditing and etc. This study provides a comprehensive review of environmental auditing as a newly emerging research theme on auditing. Researchers with environmental auditing specialization deal with an external auditing problem related to ISO 14001 series and environmental statement of EMAS. The ISO 14001 series introduced by ISO and Eco-Management and Audit System introduced by European Union to enhance environmental performance of firms and to provide environmental information to the interested parties. Therefore, external reporting on environmental activities and costs after 1990 year grow continuously. And this phenomena may be attributed largely to growth of environmental problems, and attributed to the environmental auditing system, such as ISO 14001 series and EMAS.
정문현,심재훈,조덕영 釜山 大學校 經營 經濟 硏究所 2002 經營 經濟 硏究 Vol.21 No.1
본 연구는 보다 정확한 조세혜택의 크기를 측정하고 동 조세혜택에 영향을 미치는 결정 요인이 무엇인지에 대하여 실증적으로 검증하였다. 1999년부터 2001년까지 금융감독원의 전자공시 자료를 이용하여 금융·보험·증권업종을 제외한 기업을 대상으로 분석을 실시하였다, 검증결과 첫째, 대차대조표 및 손익계산서의 자료를 근거로 조세혜택의 추정치(TSf)와 실제납세자료를 이용한 조세혜택의 측정치(TSr)는 유의적으로 차이가 났으며, 이는 조사혜택을 근거로 한 선행연구들의 여러 가설들의 신뢰성에 문제가 있음을 의미하고 있다. 둘째, 조세정책상 세법에 의한 조세혜택에 영향을 주는 기업규모, 부채비율, 투자지원도 등의 기업특성변수는 기대부호와는 전부 일치하며, 대부분 유의적인 값을 보여 ①중소기업일수록, ② 부채비율이 높을수록, ③투자지원도가 높을수록 조세혜택을 많이 받는 것으로 나타났다.