기업의 재무제표 작성역량 강화방안에 관한 연구

• 영문명: A Study on An Improvement of the Ability of Preparing the Financial Statements
• 발행기관: 강원대학교 경영경제연구소
• 저자명: 고윤성(Yun-Sung Koh) 신일항(Il-Hang Shin)
• 간행물 정보: 『아태비즈니스연구』제11권 제1호, 167~183쪽, 전체 17쪽
• 주제분류: 인문학 > 문학
• 파일형태: PDF
• 발행일자: 2020.03.30

영문 초록

Purpose - The purpose of this study is to achieve effective system improvement and operation methods for the improvements on the ability of firms’preparation of the financial statements Design/methodology/approach - This study conducts a survey of not only the accounting staff but also accounting specialist such as CPA or CTA. Findings - For the improvements on the ability of firms’preparation of the financial statements, comprehensive improvement in accounting education is needed as follows. First, the focus of accounting education should be converted to the consolidated financial statements, case study and analysis of accounting standards. Second, Financial Supervisory Service and Korea Accounting Institute in cooperation with accountancy firm need to create an accounting education program. Third, the focus of accounting education should be converted to consumer oriented education by providing accounting knowledge with various methods of teaching. Fourth, this study suggests the creation of the committee on Accounting Education. Research implications or Originality - As a result of the incorrect practice of firms’relying on auditors to prepare the financial statements, social concerns about the reliability of accounting information are raised because the incorrect practice decreases the auditor s independence and weaken the auditor s ability to verify accounting information. Therefore, this study analyzes the current status of auditors’preparation of the financial statements

목차

Ⅰ. 서론

Ⅱ. 기업의 재무제표 작성역량 강화방안에 관한 연구의 필요성 및 연구 방법론

Ⅲ. 기업의 재무제표 대리작성 및 회계자문 현황 및 문제점 분석

Ⅳ. 기업의 재무제표 작성 및 작성 능력 개선방안

Ⅴ. 외감법 적용 대상별 재무제표 작성 현황 및 개선방안

Ⅵ. 결론

References

키워드

IFRS Act on External Audit of Stock Companies Ability of Preparing the Financial Statements Preperation for Financial Statement on behalf of the company Advice for accounting