협동조합의 재무보고 실태와 개선방안:사회적협동조합을 중심으로
A Study on the Financial Reporting of Cooperatives: Focusing on Social Cooperatives
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초록
본 논문은 사회적협동조합의 조직운영특성과 재무보고실태를 분석하고, 협동조합을 위한 통일된 회계기준이나 실무지침서의 제정 필요성을 논의한다. 협동조합원칙에 의해 조직, 운영되는 사업체인 협동조합은 투자이익극대화를 목적으로 하는 영리기업이나 공공의 이익을 추구하는 비영리조직과 다르다. 일반적으로 조합원들은 공동의 이익을 위해 협동조합 사업체를 조직하며, 소유자이면서 동시에 소비자, 생산자, 또는 근로자이기도 하다. 사회적협동조합은 소유자 조합원들이 공동의 이익을 위해서가 아니라 공공의 이익을 위해 사업체를 운영하는 점에서 일반협동조합보다 더 비영리조직에 가까운 하이브리드조직이라고 할 수 있다. 현재 사회적협동조합들은 대부분 일반기업회계기준을 적용하나 비영리조직회계기준을 적용하는 조합들도 있어서 조합들 간 비교가 어렵고, 조합원을 비롯한 모든 내‧외 이해관계자들의 의사결정에 필요한 정보를 제공하는데 한계가 있다. 본 논문은 사회적기업 인증을 받은 사회적협동조합들이 많은 우리나라 상황과 사회적협동조합의 하이브리드 특성을 고려하여 영리조직 회계에 비영리조직 특성을 가미한 협동조합회계기준 또는 회계실무지침서의 제정이 필요함을 제언한다.
Abstract
This paper investigates the current situation of cooperative financial reporting and discusses the need to establish cooperative accounting standards or guidance reflecting the unique features of a cooperative business entity. A cooperative, a business entity organized and managed based on cooperative principles, is different from a for-profit company whose objective is profit maximization for investors or a not-for-profit organization which pursues the public interest. In general, co-op members organize a cooperative business to meet their common needs, but owner members of a social cooperative runs their cooperative not for their own common interests but for the public good, and in that respect, a social cooperative is a hybrid entity closer to a not-for-profit organization. At present, Korean social cooperatives use either the General Accounting Standards or the Accounting Standards for Not-for-profit Organizations, which makes it difficult for users to make a comparison between cooperatives and has limitations in providing useful information for decision making of stake holders. This paper suggests that accounting standards or guidance for social cooperatives be made in the way that the hybrid features of social cooperatives are added to the for-profit accounting framework.
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