A Study on the Principle of Business Enterprises Accounting

우리나라 기업회계원칙에 관한 고찰

As principles of our country's Business Enterprises Account are being developed, Customs of Business Enterprises Account are in the state of change and then Principles of that are in revision. According to systematizing contents of such a principle of Business Enterprises Account, having made an analysis and Investigation from versatile situation, I can deprive of the following conclusions from above facts. 1. The prelude of a general principle involves compulosory character like a forced law rather than a theoretical teaching of original character. 2. Because of making much of supply of account information, To make mistakes, emphasis on function of an information, on the other side, being apt to disregard control function of original account. 3. There is no such a mutual relation as theoretical systematic form among general rule, a profit-and-loss account, balance sheet and drawing principle. These rules which don't form gradual structure are prescribed respectively according to business like necessity. 4. An overall contents of account principle are regarded as principle near financial account rather than the Pivot of administration account. In the future, The whole academic world of account and business practice should become the idealistic account principle with lots of study and effort.