중소기업의 회계투명성에 관한 연구

Abstract

Small and midium-sized enterprises have been recognized as important as they have the heaviest economic weight in most countries and play an important role economically and socially including leading technological innovation, creating employment, presenting developmental opportunities to people, contributing to national economy and community development, and solving social problems. However, most of our small and midium-sized enterprises have a difficulty in dealing with human resources, fund, technology and marketing, which is found everywhere irregardless of types, regions and scales of business as a huge obstacle in goal achievement of national policy. Under such circumstances, this study focuses on accounting transparency which appears as a social issue. It aims at identifying and analysing the current status and recognition of accounting transparency of small and midium-sized enterprises and enterprisers that have been overlooked because of their small size though they have a great influence on society. Therefore, this study is to identify consciousness and atmosphere that have never been felt by small and midium-sized enterprises and enterprisers and the results will help them to decide how to deal with errors and conventions in accounting for themselves. As a result of the study is presented as follows: First, this study finds that bottlenecks of small and midium-sized enterprises are poor sale, lack of outstanding human resources and difficulty of funding in good order. 92.2% of them develop part of their documents and statements of account and commit part of them to external agencies, 60.3% do not have even internal audit, and 72.4% depend on accounting data that have been internally produced. Second, they answer that it is difficult to achieve transparent registers and accounting statements because of excessive tax burden and high tax rate. It is found that transparent accounting data are most required to prepare projects, manage the cost and secure reports to the executive management, and the obstacles to transparent accounting are unreasonable tax systems such as high tax rate and complex tax system. Third, many opinions are presented as follows: reasonable tax systems such as decrease of tax rate, tax exemption, and consistent tax administration should be established to improve accounting transparency of our small and midium-sized enterprises. Then it is suggested that we need external accounting audit, organized supervision of accounting and overall accounting systems. This study can not overcome several limitations because it focuses only on improvement of accounting transparency of small and midium-sized enterprises, but we need further organized studies that can contribute to proper atmospheres for transparent accounting and be applied for actual business.