중소기업의 회계투명성에 관한 연구

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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.
Alternative Title
A Study on the Accounting Transparency of Small and Medium Company
Alternative Author(s)
Lee, Seok-Eul
조선대학교 경영대학원
경영대학원 세무회계학과
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Table Of Contents
Ⅰ. 서론 = 1
1. 연구 배경과 목적 = 1
2. 연구 방법과 범위 = 2
Ⅱ. 이론적 배경 = 4
1. 중소기업의 역할과 중요성 = 4
1) 중소기업의 의의와 범위 = 4
2) 중소기업의 현황 = 6
3) 중소기업의 환경 변화 = 7
2. 중소기업의 회계투명성과 저해요인 = 11
1) 회계투명성의 정의 = 11
2) 회계투명성의 평가 = 16
3) 중소기업의 회계투명성 저해요인 = 18
3. 선행연구 검토 = 22
Ⅲ. 연구방법 및 분석결과 = 24
1. 조사대상과 설문의 구성 = 24
1) 조사대상 = 24
2) 설문의 구성 = 24
2. 연구결과 분석 = 25
1) 표본기업의 분포 = 25
2) 기업여건 및 회계환경 실태 = 26
3) 회계담당자의 회계투명성 의식 = 29
4) 회계담당자의 경력과 업무 만족도 = 33
Ⅳ. 중소기업의 회계투명성 제고방안 = 34
1. 회계감사제도의 지원과 개선 = 34
1) 회계감사제도의 개선 = 34
2) 외부감사제도의 확대 = 34
2. 사회적 여건의 조성 = 35
1) 교육투자의 대폭적인 확대 = 35
2) 외부적인 지원 = 36
3) 각종 인센티브 부여 = 36
Ⅳ. 결론 = 37
참고문헌 = 39
설문지 = 41
조선대학교 경영대학원
이석을. (2007). 중소기업의 회계투명성에 관한 연구.
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Business > 3. Theses(Master)
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