Earticle

초록

영어

Our business conglomerates are sharing their fates economically because of mutual debt warranty among their own affiliates and excessive financial loans. For this reason, it is inevitably restrictive to obtain the whole information on such conglomerates by individual and consolidated financial statements. To solve this problem, the system of combined financial statement was introduced through modifications of the Act of the outside audit of corporations in 1988. As a result, 15 out of this nation's 30 major business conglomerates prepared and submitted their own combined financial statements. In this paper, all financial statements are grouped into financial and non-financial parts, based on characteristics of business control and combined financial statement. Then the business size, financial rate and internal transactions for each of the conglomerates are analyzed, based on which problems of the combined financial statement as announced publicly are clarified. For the system, this study suggests improvement points such as a sufficient publication of any possible situations and interest coordination caused between the date of business settlement and that of preparing combined financial statements by applying principles of sharing to the evaluation of valuable instrument papers for investment and by determining the amount, 5% accounting for the total amount of debt warranty, foreign exchange assets and debts.

목차

I. 연구목적
 II. 기업소유구조의 형태와 결합재무제표의 작성현황
  1. 우리 나라 기업소유구조의 형태
  2. 결합재무제표의 작성현황
 III. 결합재무제표의 재무비율분석
  1. 분석대상과 방법
  2. 재무상황분석
 IV. 결합재무제표 공시의 문제점과 개선방향
  1. 문제점
  2. 결합재무제표제도의 향후 개선방향
 V. 결론
 참고문헌
 Abstract

저자

• 박상봉 [ Park, Sang-bong | 동의대학교 경영학부 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  경영과 정보연구 [Management Information Systems review]

• 간기

  계간

• pISSN

  1598-2459

• 수록기간

  1997~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658