유한회사의 회계투명성 개선을 위한 인식조사 및 제도적 제언

Abstract

The purpose of this study is to identify accounting-related matters such as the limited company by conducting a perception survey on the limited company's accounting infrastructure. This study aims to make meaningful policy recommendations by examining the perception of accounting infrastructure of limited companies. A questionnaire survey was conducted for CPA who conducted an external audit of a limited company. The first mandatory external audit of a limited company, it is understood that many auditors have not yet conducted an external audit of a limited company. Accordingly, 15 accountants responded to the questionnaire. As a result of the survey, reported that the disclosure level of a limited company was not significantly different compared to a stock company of a similar size. There was a survey result showing that the difference in accounting system according to the size of the company was larger than the difference between the company organization between a limited company and a joint stock company. In the case of a limited company larger than a certain size, there is a high possibility that there will be many stakeholders, so it is judged that it is necessary to strengthen the disclosure obligation for limited companies larger than a certain size, rather than strengthening the mandatory disclosure for small limited companies. Accordingly, it is expected that the system can be supplemented through the introduction of the tentative name ‘Large Limited Company System’.