韓國企業의 課稅所得에 關한 實證的 硏究

梁貴泫 全南大學校企業經營硏究所 1974 産業經濟硏究 Vol.1 No.1

It is an established fact today that the tax accounting is attached importance to in case of the accounting practice of the Korean enterprises. Also it may be the present state of things that we are apt to think the tax accounting, in a sense, binds the practice of the business accounting. Thus this treatise may be summarized as follow: 1. Clearing up the meaning and object along with the description of method of and data for the study. 2. Theoretional weighting of the concept, ‘Taxable Income' against that of ‘Business Profit' through the illustrative investigation of essential characteristics of the concept, ‘Taxable Income'. 3. Theoretical scrutiny of the difference between taxable income and business profit. 4. The positive comparative analysis concerning influence of ‘Business Profit' on ‘Taxable Income' , in accordance with the theoretical scrutiny, through both side of taxable income and tax burden of the enterprises, together with the analysis and investigation of such expenses as those of entertainment, confidentials advertisement and interests payable. Such the theoretical and positive scruitny made it possible to induce following conclusions: A. Taxable income has had an important bearing on Reported Profit in Korea as shown by Table 2 and 3. B. Unreasonable high tax base has been compelled to reported profits of the Korean enterprises as shown by Table 4. C. As for the tax burden, that of the ‘green paper’ entity is heavier than the other ones. One the other hand, as shown by Table 9, the amount of tax exemption has been increasing year by year due to the economic and social policies. D. As for the expense analysis, expenses in terms of entertainment and confidentials have amounted to stupendous sum as shown by Table 15, which is a serious problem from the socio-economic point of view. E. It is the most worthy of our attention that interest by the Korean enterprises is too much burden some. Thus some remedies were proposed here in the treatise. This analysis tells us that all the people should be have harmoniously to pay their taxes with the exact recognition of the taxation so that they may run effectively the tax return system based on the democracy. On the other hand, unreasonable system ought to be rejected, under which the unjust and inaccurate tax is imposed on the taxpayers. Also the tax evasion should be eliminated on the principles of equality and equity. What is important is to make out the resonable tax accounting and taxation system on the basis of the payer's comprehension and co-operation. In conclusion, this study emphasizes the fact that the taxable income has had the great influence on the business profit from both sides of the system and the practices in the Korean enterprises.

非營利法人의 課稅制度에 關한 硏究 : 學校法人을 中心으로 With Special Reference to School Corporate Body

梁貴泫 全南大學校企業經營硏究所 1974 産業經濟硏究 Vol.1 No.1

The current corporate tax law classifies two kinds of corporate body; profit corporate body and non-profit corporate body. And this law makes tax assessment to only its profit-business as far as non-profit corporate body is concerned. This paper deals with the revenue and expenditure of private universities in Korea from the standpoint of tax accounting with special reference to school corporate body in many types of non-profit corporate body. The gist of this paper is as follows. (1) The financial characteristic of non-profit corporate body. (2) Examination of the concept of taxation income. (3) General survey of the current taxation system about non-profit corporate body. (4) Actual analysis about the revenue and expenditure of private universities as school corporate body. (5) Suggestion for the improvement of school corporate body accounting. (6) Examination of many problems in tax assessment with school corporate body. As a conclusion, the current taxation system about non-profit corporate body must be maintained for the time being and a urgent thing is to make the criteria of school corporate body accounting as well as the establishment of external audit system.

大學 會計學敎科課程의 改善에 관한 硏究

梁貴泫 全南大學校企業經營硏究所 1986 産業經濟硏究 Vol.12 No.1

Up to now, accounting has been recognized as an art rather than a science. However, accounting fundamentally contains both technical and theoretical side, and neither of the two can be neglected. Nevertheless the letter should be emphasized in order to systematize accounting as a science. The accounting curriculum at university level should be directed to developing conceptual understanding and application ability. The reason is that the primary objective of accounting education is to cultivate students who equip themselves with the accounting thought and judgement. In the United States, great importance has been traditionally attached to the practice-oriented education with the objective of professional education. On the other hand, universities in Korea and Japan have given the students theory-oriented lectures by professors, and assigned many hours to bookkeeping and financial accounting courses. But they gradually come to recognize the importance of management accounting for decision making and EDP accounting. According to Anthony's suggestion for a tentative accounting curriculum, accounting curriculum can be classified into four categories of financial accounting courses, management accounting courses, information accounting courses and specialized areas. It is desirable that courses above mentioned be followed systematically in conformity to Kinard-Stanley's procedure chart. In order to improve the current accounting curriculum, I suggest as follows; 1. Accounting curriculum should be reformed in the derection of placing more emphasis on conceptual understanding than procedural skills, and of teaching fundamental accounting courses widely. 2. Accounting curriculum should be reformed to hold the balance between each area with priority given to accounting core courses. 3. In particular, intermediate accounting course should focus on generic concepts rather than topic-oriented structure. In fact, the behavioral objective of the course should be to develop the student's understanding of the concept to the point at which he or she could reason out the correct application of the concept to a previously unfamiliar area. 4. In management accounting course, computer-supported instruction should be universalized. It becomes a vehicle by which students can be (1) meaningfully exposed to the use of computer and quantitative techniques in connection with managerial planning and control process and (2) encouraged to explore more fully and creatively certain types of management accounting problems in order to improve their problem-solving and interpretive skills. 5. In auditing course, understanding of EDP system is essential. The reason is that the introduction of EDP system into accounting causes qualitative change in auditing skills and account records in the entire phase of auditing procedure. 6. The entire accounting curriculum should be internationalized. The development of separate course is an acceptable first step. However, the long-term objective should be to integrate fully international and domestic topics.

全南地方 中小企業의 現況과 成長戰略에 관한 硏究

梁貴泫,曺在六,朴萬石,劉冕式,趙仁善,魏駿復 全南大學校企業經營硏究所 1983 産業經濟硏究 Vol.10 No.1

Generally, the small businesses are the representative form of the enterprises which have developed within the context of regional economy. And the small businesses cooperate with the Local habitant for the construction of good community and play roles as a corporate citizenship. So, small businesses in chonnam area are of great importance for the development of the district. This paper attempts to analyse the present situations of the small businesses in Chonnam and to formulate the strategic models of growth for them. Small businesses in Chonnam are under-developed than those in other areas in Korea. They are smaller in size. Employees per firm are the smallest in numbers through the whole country. More worse, they are in poor technology and old equipments. Thus the products per firm are the lesser than any other area. Top managers are greatly interested in cutting down the product cost, but not in manpower, technology development and design development. Difficulties in managing the enterprise are shortage of funds and rising of the prices of raw materials. And about 21% of the small businesses do not implement quality controls. Debt ratio is overly high. Furthermore, current debt ratio is very high and profitability is very low. These mean that the small businesses in Chonnam are in great difficulties. Because of the poor financial positions and the smallness in size, without exceptional aids of the authorities concerned, it is very difficult to formulate good strategic models for growth. But the small business will possibly grow by doing the followings. Firstly, they should have in mind that the ultimate customer is the consumer. If not recognized as a reliable business, the business can't survived in the future. Managers should keep in mind that small business can exist under consumer's love, and manage the business with the thought of serving the consumers. Secondly, small businesses should cooperate among them. Cooperation system is an effective system which enables the difficult tasks to be solved easily. By using the power of the system, it can be possible to minimize the needed cost and to maximize the benefit. Thirdly, they should continuously invest in research and development(R&D) in their own categories of business. For existence, small businesses should enforce competitive power by producing better products or effecting new process of manufacture. Almost all the venture businesses are small. But they will be more profitable than the large. In the future, R & D investment will decide the success of the business.

Quad-CZT Array System 검교정 목적 핵물질 형태별 표준시료 제작 및 평가

이애리,박정석,양귀현,정희준 대한방사선방어학회 2017 대한방사선방어학회 학술발표회 논문요약집 Vol.2017 No.04

산화우라늄 분말 및 소결체 저장시설의 임계해석

서민우,이효진,송정호,박승현,박정석,양귀현 대한방사선방어학회 2016 대한방사선방어학회 학술발표회 논문요약집 Vol.2016 No.12