日本統治時代における韓國の會計制度 = An Approach to the Development of Accounting System under Japenese Colonialism in Korea

다국어 초록 (Multilingual Abstract)

This study is written to the development of accounting system having been used in Korean economic society for 35 years(from 1910 to 1945) under the rule of Japanese imperialistic government.
From 1910 to 1945, Japanese government enforced colonial economic policy in Korea and transplanted Japanese corporate accounting system into the Korean peninsular. Therefore, we divided 35 years under the Japanese rule into 3 steps and examined how double-entry bookkeeping and accounting of the Japanese style was transplanted. Step one is the period of 11 years from 1910 to 1920. Step two is the period of 10 years from 1921 to 1930. And step three is the period of 15 years from 1931 to 1945.
Step one was the time when Japanese accounting as legal system related with Japanese commercial law was transplanted into Korean corporate environment compulsorily. Step two was the time when the system technically was spreaded through education of commercial school by Japanese cultural policy. Gentle environments of establishing company in this period encouraged enlightenment of bookkeeping and accounting system. Step three is the time when the accounting system was readjusted by economic regime for the war. This period was the time when unification of military accounting system was formed. At that time, financial accounting standards and cost accounting standards were completed, and standard costing system was also established in this period, influencing Korean accounting system formed greatly.
As above, during Japanese ruling periods, Japanese accounting system was transplanted into Korean bookkeeping and accounting system and filtered into its practical business affairs, resulting in being settled as Korean typical one.

목차 (Table of Contents)

• Ⅰ. はじめに
• Ⅱ. 日本統治下の經濟的環境
• Ⅲ. 日本統治下の企業會計制度
• Ⅳ. 日本統治時代における韓國會計制度の特色
• Ⅴ. 結び