WEKO3
アイテム
経済成長期における資産再評価制度の機能に関する考察
https://doi.org/10.24767/00000621
https://doi.org/10.24767/00000621903fa219-cd2a-4ef2-9a82-abc40e116548
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
研究紀要第14号_11 (2.0 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2019-05-15 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 経済成長期における資産再評価制度の機能に関する考察 | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | The Function of Asset Revaluation System during the High-growth Economy | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| キーワード | ||||||||||||
| 言語 | ja | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 資産再評価 | |||||||||||
| キーワード | ||||||||||||
| 言語 | ja | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 会計制度 | |||||||||||
| キーワード | ||||||||||||
| 言語 | ja | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 負債比率 | |||||||||||
| キーワード | ||||||||||||
| 言語 | ja | |||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 自己金融効果 | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| ID登録 | ||||||||||||
| ID登録 | 10.24767/00000621 | |||||||||||
| ID登録タイプ | JaLC | |||||||||||
| 著者 |
姜, 周亨
× 姜, 周亨
× Kang, JUHYUNG
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | This paper analyzes the asset revaluation system to clarify the function of accounting system in the process of pursuing economic development. The asset revaluation system was abolished during the financial crisis in Korea, because of the criticism that the system did not meet international standards. Although the system was superseded, it had applied for 40 years. This paper focuses on the factors how the sub-global-standard system could last for 40 years and tries to find out the reason for that. As a result of the consideration, this paper finds out the asset revaluation system was established in order for its three functions as follows: (1) Mitigating the effect of high inflation on financial statements: During pursuing economic development the Korean economy was experiencing the continuous and chronic high inflation. The system was applied to supplement the shortcomings of cost accounting in the high inflated economy, by expenses reflecting the price increase and eliminating the fictitious profits. (2) Supplementing the shortage of capital: During the period of high economic growth, the Korean government made economic plans and needed companies to implement the plans. However, being suffered for the shortage of capital, the government intended to encourage companies to invest into facilities with the internal reserves extracted by the asset revaluation (i.e. the self-financing effect). (3) Lowering the high leverage ratio: In 1960s and 1970s, the capital market did not develop enough to fund, so Korean firms had to procure capital from the bank. The revaluation system contributed to lower the leverage ratio by incorporating revaluation reserve fund into equity capital. |
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| 言語 | en | |||||||||||
| 書誌情報 |
ja : 環太平洋大学研究紀要 en : BULLETIN OF INTERNATIONAL PACIFIC UNIVERSITY 巻 14, p. 103-115, 発行日 2019-03-31 |
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| 出版者 | ||||||||||||
| 出版者 | 環太平洋大学 | |||||||||||
| 言語 | ja | |||||||||||
| 出版者（英） | ||||||||||||
| 出版者 | INTERNATIONAL PACIFIC UNIVERSITY | |||||||||||
| 言語 | en | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 1882-479X | |||||||||||
| 著者版フラグ | ||||||||||||
| 出版タイプ | VoR | |||||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
| 日本十進分類法 | ||||||||||||
| 主題Scheme | NDC | |||||||||||
| 主題 | 330 | |||||||||||
