Mendeley出力
＜紀要論文＞
韓国における会計制度改革とその背景
| 作成者 | |
|---|---|
| 本文言語 | |
| 出版者 | |
| 発行日 | |
| 収録物名 | |
| 巻 | |
| 号 | |
| 開始ページ | |
| 終了ページ | |
| 出版タイプ | |
| アクセス権 | |
| JaLC DOI | |
| 概要 | The 1997 Financial Crisis in Korea was triggered by the breakup of Japanese banks, the biggest lenders to Korean firms. However, it gradually became clear that the essential cause of the crisis was Ko...rean eronomic and structural problems in the financial and 1abor markets. The ]]\,'[F, World Bank and other international agencies proposed an eronomic and structural re:fbrm p1an in exchange for a huge cash in fusion (a 38 billion dollar loan) to keep the country afloat. The Korean government reformed the Korean economy, de-emphasizing governmental economic decision making and emphasizing private sector control Accounting and auditing system reforms were very important because they were thought to be indispensable for changing the rorporate finance system from debt :financing to equity :financing and for enoouraging foreign investment. The basis of the accounting and auditing re:fbrms were as follows; CD a change of accounting standards to internationally accepted ones; :fbr example, International Accounting Standards, ® a change of auditing standards to internationally accepted ones; for example, International Standards of Auditing, @ the strict requirements for financial disdosure by the chaebols, @ a change of the accounting standards setter from the public sector to the private sector. First, accounting standanls were changed toward those of IAS in 1998. Next, auditing standards were set by the KICPA Disclosure standards for chaebols were set in 1998, revised in 1999, and became effective in 2000. A new acrounting standards setter, Korean Accounting Institute and Korean Accounting Standards Board started work in 2000. However, the new standards have yet to be published. So far, the Korean reforms have been suocessful Korea :finished repaying the IMF and the eoonomy (GDP) jumped an incredible rate, 10. 7%, in 1999. The corporate debt/equity ratio has improved. Foreign investment has also increased. However, it is too soon after the Crises to judge the long term effects of the changes. Even though the Korean economic structure changed quickly, it will be more difficult and take more time to change the traditional ways of thinking of the Korean people, many of which oonflict with rome of the key elements of the re:fbrms. Although Korea made a very good box, it will take a lot of time to change its contents.続きを見る |
| 目次 | I. はじめに Ⅱ. 金融危機の背景と構造改革 1. 金融危機 2. IMFのKorea Programと世界銀行の構造調整融資 Ⅲ. 会計・監査制度改革の概要 1. 会計制度改革 2. 会計監査制度改革 3. 金融機関と財閥の財務ディスクロージャーの強化 Ⅳ. 財閥のディスクロージャー 1. 企業集団結合財務諸表の作成・開示 2. 注記によるディスクロージャー Ⅴ. 会計基準改正に対する批判 VI. 会計基準設定主体の変更ー政府機関から民間機関ヘー 1 . 証券管理委員会とそれ以前の基準設定主体 2. 金融監督委員会と証券先物委員会 3. KAI(韓国会計研究院）とKASB(韓国会計基準審議会）の設立 Ⅶ. おわりに続きを見る |
詳細
| PISSN | |
|---|---|
| NCID | |
| レコードID | |
| 主題 | |
| タイプ | |
| 登録日 | 2021.12.01 |
| 更新日 | 2022.03.17 |