자산재평가제도가 호텔기업의 재무구조 개선에 미치는 영향 = The Effects of Asset Reevaluation System on Improvement of Financial Structure of Hotel Enterprise

다국어 초록 (Multilingual Abstract)

As the financial statement based on historical prime cost principle is unable to reflect the substances under the situation that a rise in prices is occurred continuously, it is possible to do adequate depreciation by assets reevaluation to be fitted to the actuality.
The basic objective of asset reevaluation system is to make it possible that corporations can depreciate properly on business assets and correct enterprise capital. Accordingly, the assets reevaluation system was established to secure the rationalization and the transparency of management by maintaining the actual asset.
This study is aimed to know how much effect does asset reevaluation system give to the improvement of financial structure of hotel enterprise through the examination of Hotel Inter-Continental Seoul case. As a result, it was revealed that asset reevaluation system made improvement of financial structure, raise of funds and acceleration of a business opening.
In conclusion, it is recommended to execute compulsory assets reevaluation system, enhance the possibility of comparison among corporations and reinforce notification of asset reevaluation for accounting information users. Finally, the assets reevaluation system that has been operated as a tentative method should be continued permanently.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 자산재평가제도의 이론적 배경
• 1. 자산재평가의 유래
• 2. 자산재평가의 의의
• 3. 자산재평가의 목적
• 4. 자산재평가의 선행연구
• Ⅲ. 자산재평가제도의 현황
• 1. 한국의 자산재평가제도의 현황
• 2. 외국의 자산재평가제도의 현황
• Ⅳ. 호텔회계의 특성과 자산재평가의 동기요인
• 1. 호텔기업의 회계적 특성
• 2. 호텔기업의 자산재평가 동기요인
• Ⅴ. 자산재평가의 영향
• 1. 자산재평가 금액의 회계처리
• 2. 특1급 호텔의 자산재평가 현황
• 3. 자산재평가의 효과
• Ⅵ. 자산재평가의 문제점 및 개선방안
• 1. 자산재평가의 문제점
• 2. 자산재평가 제도의 개선방안
• Ⅶ. 결 론
• <참고문헌>