• The Journal of Asian Finance, Economics and Business
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• 제7권7호
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• pp.209-217
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• 2020

Taxes are levied in almost every country, primarily to raise revenue for government expenditures. This study explores factors influencing tax compliance of small- and medium-sized enterprises (SMEs) in Vietnam. Data from 376 SMEs, who are business taxpayers, were collected through a researcher-administered questionnaire survey method. The results indicate that six groups of factors have significant impacts on tax compliance among Vietnamese SMEs. These groups include: Business characteristics (BC), Characteristics of accounting practices within organization (AP), Awareness of tax obligations (TO), Tax policy (TP), View on tax compliance (TC), and Probability of tax examination on taxpayer compliance (TE). Multivariate analysis was adopted; Cronbach's alpha coefficients were calculated, then, Exploratory Factor Analysis (EFA) was used. The findings show that, among these six factors, the most influential is Characteristics of accounting practices (AP). Thus, it is recommended that tax agencies should help SMEs improve their accounting skills and increase their knowledge by organizing training workshops and short courses on taxation. SMEs also need to have an adequate accounting system in accordance with principles and standards prescribed by the Tax Law. It is expected that this study can provide important insights and understandings to policy-makers, practitioners, academicians and other regulatory authorities in tax policy formulations.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.255-262
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• 2021

The paper examines the influence of ownership type on environmental performance of Chinese listed enterprises. China's environmental problems are attributed to the collusion between enterprises and economy-oriented local governments, which has allowed many companies to skirt environmental regulations. Especially, local state-owned enterprises (SOEs) tend to have worse environmental performance than private firms, under the wing of local governments, with whom they have a closer political connection. According to the report of the Environmental Protection Agency, currently the unacceptably poor environmental performance of local SOEs has severely hampered the realization of green economy in China. After examining the dataset of 15,996 firm-year observations from 2,688 listed firms, this paper found that, in the presence of central government supervision and personnel intervention, listed local SOEs will be forced to improve their environmental performance in accordance with standards set by the central government, which leads to better environmental performance than that of listed private firms (private firms). The result of two-stage regression also supports the conclusion. This shows increased supervision and personnel intervention from the central government can significantly improve the environmental performance of local SOEs. The research in this paper expects to make a contribution to attaining the goal of green economy in China.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.245-252
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• 2022

This study examines the strength of the impact of fiscal policy tools on economic wellbeing as measured by per capita income in Malaysia from 1996 to 2020. The impact of fiscal policy instruments on economic wellness, represented by real income per capita, is measured using the autoregressive distributed lags model. The speed of adjustment from short-run disequilibrium to long-run equilibrium is also measured to assess the strength of the fiscal instruments' impact on per capita income. Empirical results exhibit the existence of co-integration relationships between per capita income, tax revenue, and government spending. The findings provide strong support for the presence of a long-run positive impact on government spending and a long-run negative impact of tax revenue on per capita income. The coefficient of ECT_t-1 indicates that deviations from a short-run disequilibrium to a long-run equilibrium from the current to the future period are corrected with a speed of 76% (equivalent to a duration of 1.5-2 years to return to equilibrium). The practical and policy implication of the results is fiscal instruments play a significant role, mainly in alleviating the economic impact of the COVID-19 pandemic in the long run.

• 한국산학기술학회논문지
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• 제15권2호
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• pp.688-697
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• 2014

우리나라 장기요양기관은 노인복지법 적용 기관과 미적용 기관이 혼재되어 사회복지법인재무회계규칙이나 장기요양보험법의 지침을 따르고 있다. 그러나 시설정보시스템의 이용이 불가능한 경우도 있고 자료 제출의 강제적 의무도 없어 장기요양기관의 재무상태와 경영실태와 관련된 신뢰성있는 회계정보는 부족한 실정이다. 따라서 본 연구에서는 현재 회계 관련 규정의 문제점과 개선방향을 알아보고 회계기준 정립을 위한 방안을 제시하였다. 본 연구에서는 장기요양기관의 실태를 반영하여 단기적으로는 복식부기기준의 회계기준과 단식부기 기준의 두 가지 회계기준이 필요할 뿐 만 아니라 적정한 재무보고를 위해 회계원칙에 부합하는 세 가지의 이익처분항목을 도입하였다. 마지막으로 충당부채 계정의 도입과 국고보조금, 감가상각비 등에 대한 회계 기준을 도입하였다.

• 한국컴퓨터정보학회논문지
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• 제18권1호
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• pp.157-166
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• 2013

본 연구는 지방자치단체의 재정관리의 투명성에 대해 살펴보고 복식주의 발생주의 회계를 통해 이를 효과적이고 효율적으로 활용하여 재정 개혁의 기반을 다지기 위한 관리 방안을 모색하고자 한다. 주요한 내용을 정리하면 첫째, 정부회계기준의 지속적 개선의 필요, 둘째, 회계과목의 설정과 프로그램 예산과목과 연계 필요, 셋째, 정부사업에 투입된 자원의 총비용을 객관적으로 산정하기 위한 원가회계시스템의 구축 필요, 넷째, 공무원의 인식변화와 현재 순환보직 인사제도의 문제점 개선 및 교육훈련을 통한 회계공무원의 전문성 확보, 다섯째, 고위층의 관심과 공직 윤리시스템 강화, 여섯째, 내부 통제와 감시제도의 강화 필요, 일곱째, 독립된 외부전문가의 회계감사 실시와 회계전문가집단의 역할 필요, 마지막으로 효율적이고 실용적인 전산시스템 구축과 연구개발(R&D)사업이 지속적으로 실행되어야 할 것이다.

• 디지털융복합연구
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• 제19권12호
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• pp.273-280
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• 2021

본 연구는 등록금 인상 억제로 인한 사립대학들의 재정 위축 상황에서 사립대학의 유보금과, 대학의 건전성이 회계 지표와 어떤 관계인지를 종합적으로 살펴보고 재정정책에 시사점을 제공하는데 그 목적이 있다. 독립변수인 재정여건의 하위변수로 교내유보금과 재정건전성으로 하고, 종속변수인 재정지표의 하위변수로 학생1인당교육비, 인건비비율, 연구학생경비비율, 관리운영비비율로 하여 대학특성변수에 의한 조절효과까지 검증하였다. SPSS 25을 활용하여 상관관계분석과 다중회귀분석을 실시하였다. 첫째, 사립대학의 교내 유보금 항목이 회계지표 항목에 영향을 미쳤다. 둘째, 재정 건전성 항목이 회계지표 항목에 영향을 미쳤다. 셋째, 소재지에 따라 재정여건이 회계지표 변화에 영향을 미쳤다. 넷째, 학생규모에 따라 재정여건 요인이 회계지표 변화의 영향을 미쳤다. 사립대학의 정부 투자와 지원은 정원감축을 통한 재정지원이 아닌, 발전계획 수립을 통한 재정확보 패러다임으로 변화되어야 하며, 수입 다변화 정책 전략으로 생존을 모색해야 할 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.19-27
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• 2022

The size of the government is one of the most fundamental debates of open economies. In any economy, government plays an important role, but a pertinent level of economic prosperity has never been obtained in history without government. Therefore, the objective of this paper investigates the association of government size, economic volatility, and institutional quality for 182 economies from the time period 1996-2016 is collected from the World Bank database. GE is defined as the General government's final consumption expenditure. Health expenditure is represented by HE. Government expenditure on education is denoted by EDUEXP. The economic volatility is measured by the rolling standard deviation of GDP per capita growth rate, Population growth, Trade openness, GINI represented Gini index which measures the degree to which the income distributed or consumption expenses among citizens deviates from a perfectly equal distribution. The results proposed that economic volatility has a significant effect on government size and institutional qualities. Moreover, the paper extends the investigation by finding the link between economic volatility with government health and education expenditure separately. The policy implication drawn from this analysis is that controlling economic volatility may reduce the size of government and also significantly affect health and education expenditures.

• 건축역사연구
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• 제31권5호
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• pp.21-34
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• 2022

This study investigated the maintenance and management of government office building in Dongnaebu, Gyeongsangdo in the mid-19th century. In the late Joseon Dynasty, Dongraebu was an important point of national defense and a place of trade and diplomacy with Japan, so it had many government facilities. There are very few government facilities remaining today, and no structure remains. Therefore, it is possible to grasp information about the government facilities through the old materials. Currently, there are public documents related to the local government offices such as Eupji, Eupsarye, and Junggi. Through comparison between public documents, we will examine the maintenance and management of Dongnaebu government facilities in the mid-19th century. As a result of the research, Dongnaebu government facilities were supervised by department and managed like articles. In addition, the name, size, and changes were all recorded in the management of the goods, and the authority of responsibility was clearly stated. This result is because the remaining material has the purpose of preparation as an accounting book. As a result, it was found that the government facilities in the late Joseon Dynasty were managed by a systematic department with clear authority.

• The Journal of Asian Finance, Economics and Business
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• 제7권4호
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• pp.71-80
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• 2020

The paper examines the influence of corporate governance (CG) and earning quality (EQ) on corporate value (FV) of Vietnamese enterprises. The study uses GLS regression and linear structure model using data collected from companies listing on the stock market in Vietnam during 2008-2018, with a total of 2,937 observations. The research results indicate that EQ and CG represented by the Integrated Board of Directors and the Integrated Supervisory Board have a positive effect on FV directly and indirectly. The results show that the Integrated Board of Directors has a positive effect on EQ, whereas the Integrated Supervisory Board has a negative effect on EQ. Based on the research results, we suggest that companies need to strictly comply and implement GC, so to bring down the agency cost and consequently to increase performance. The companies also should establish the Board of Director of a proper size, with financial and accounting specialty, and including women board members. The government also needs to improve the management mechanism asking for firms to prepare and publish financial statements with reliable company information, which could be provided to users. These recommendations are a useful basis to help businesses improve FV via changes in the corporate governance factors in each enterprise.

• 농업생명과학연구
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• 제44권6호
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• pp.191-199
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• 2010

농작업을 수탁 대행하는 경제주체에 있어서 사업운영상 가장 중요한 문제가 되는 것은 농작업수탁요금 즉, 농기계임작업요금의 설정이 문제이다. 그리고 농기계 수탁작업의 주체는 농협, 지방자치단체, 농업경영인 등으로 다양하며, 따라서 임작업료의 요금설정체계도 다양하다. 본 연구에서는 원가회계의 측면에서 농업기계임작업의 요금설정방식으로서 원가계산모형을 활용하는 경우의 유용성과 문제점을 분명히 하고, 원가계산 시스템과 원가정보를 이용한 요금설정방식의 이론적 타당성을 제시하고자 한다.