東유럽 諸國의 會計制度 發展史

• 영문명: A study on the development of accounting system in the eastern european countries
• 발행기관: 한국경영사학회
• 저자명: Kun Hee Lee(李建憙)
• 간행물 정보: 『경영사연구(경영사학)』제15집 제2호(통권23호), 25~63쪽, 전체 39쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2000.06.30

영문 초록

1. Uniform Accounting Principles in Poland A recent international development has been the increasing involvement of governments and other social organizations with business enterprises and other activities, such as education, health, and other public services. To attempt to meet these new managerial demands, governmental units require additional information to permit optimal resource allocation, to create and allocate the national product, etc. To meet these rising governmental and public demands for expanded enterprise information effectively, appropriate rules and uniform principles of accounting have become necessary in much the same way such accounting rules and principles have assisted the enterprise sector of various economies. The need for this information has been recognized in Poland, particularly since 1945. In this period the socioeconomic system of Poland has been based on the socialization of the means of production, trade, communication, banks, and large scale agriculture. The country’s development, thus, has based on a planned economy. The fact that a major part of the economy has been socialized and that identified the need to program, budget, plan, and control the allocation and use of nationalized resources. Uniform accounting principles have been developed in Poland to meet the demands of planning and managing a national economy. These principles include: (1) a uniform accounting plan; (2) uniform financial (external) reports; and (3) uniform principles of asset valuation. The first Uniform Accounting Plan was introduced in Poland in 1946 for industrial and trade enterprises. Additional reforms occurred in 1949 and 1952. The current Uniform Accounting Plan gas existed since 1960. The latest improvements in the national economic planning and management system of Poland require additional changes in uniform accounting principles and financial reports. The changing and rising demand for accounting data on the one hand and an expectation of a wide application of computers on the other hand have been considered in the proposed national Uniform Accounting Plan. An analysis of the current uniform accounting principles indicates existing problems and emerging need. It is presently believed that the Uniform Accounting Plan will be introduced in 1974 or shortly thereafter. 2. Recent Developments of the Auditing Profession in Poland. The professional designation, Certified Public Accountant (CPA) or its equivalent, is known worldwide. However, the professional principles followed by CPA organization and the contributions of these organizations to society differ in various countries, particularly in countries with differing socioeconomic systems. I would like to analyze briefly (1) the development of the auditing profession in Poland with special emphasis on the peculiar and typical features of this institution in socialist countries and (2) the role the Polish Accountants Association (PAA) has played in this general development. The professional title of CPA was established in Poland by the Council of Ministers in 1959. The CPA professional degree was introduced because of the substantial changes that had occurred in the management of the national economy. These changes stemmed from the increased autonomy of state-owned enterprises and the improvement of financial procedures typical for a centrally planned economy. The new principle allowing working personnel and management to participate in the distribution of profits produced by enterprises necessitated auditing by what are known as confidential agents of the society, i. e., independent professional experts. The objective opinion of these experts as to the conformity of financial statements with established principles of accounting and the certification of achieved income also became necessary. The CPAs are the logical professional group to implement these important tasks. 3. Analysis of Efficiency by Means of Interrelated Indicators In Yugosl

목차

Ⅰ. 序論

Ⅱ. 東유럽諸國의 特性

Ⅲ. 東유럽諸國의 會計制度의 特性과 發展

Ⅳ. 結言

參考文獻

Abstract