체제전환에 따른 북한 기업회계제도의 발전 방안: 북한과 중국의 회계법제와 체제전환 상황 비교

Abstract

[Purpose]This study aims to suggest the direction of reform of the accounting institution that should be implemented as North Korea’s future transition towards a market economy proceeds. [Methodology]In this study, a case study method is adopted, which uses literature studies and comparative analysis of accounting related laws in China and North Korea. [Findings]As a result of the analysis, the development process of North Korea’s accounting laws which is replicating the path that China has walked until 2005, is since thought to be taking its own path. This is because North Korea adopted a significant portion of Korean corporate accounting standards when it enacted ‘The Foreign Investment Company Accounting Act’ in 2006, and also, North Korea did not follow the reform process of China’s accounting institution after 2006. The reason for the delay in reforming the accounting institution in North Korea is the ‘lack of enactment of the ownership system’ in the transition towards a market economy. [Implications]This suggests that in order for North Korea to overcome the current economic difficulties, it is necessary to quickly implement the transition towards a market economy such as enactment of the ownership system, incorporation and privatization of state－owned enterprises, and also that the reform of accounting institution must be completed in order for the market economy system to work smoothly.