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초록· 키워드
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The Systems of accounting participant and surplus dividends in Japan are likely to be introduced into the Commercial Act of Korea. In taking this systems into Korea, we should make note of some considerations, which are referred to as below.
The considerations about 'accounting participant' are as follows:
First, it is desirable that both accounting participant and external auditor can be irrespectively nominated in the same company.
Second, it should be mandatory to set accounting participant in the company, except for small companies the scope of which will be defined in Presidential Decree.
Third, the obligation of prohibition of competitive business should be imposed on accounting participant.
Fourth, the obligation of confidentiality should be imposed on accounting participant.
Fifth, accounting participant should compensate for damages of the third parties, but the amount of compensation should be limited through the capping of liability and proportionate liabillity.
Sixth, the voting right of majority stockholders having more than 3% should be limited in nominating accounting participant.
Seventh, it is proper that the term of accounting participant end till the annual meeting of shareholders for the final settlement of accounts within 3 years.
Eighth, the accounting participant should be disqualified for the grounds as is provided in Certified Public Accountant Act Article 33 paragraph 1.
Ninth, accounting participant should provide accounting documents and his review report in public within 2 years and keep them in original condition within 8 years.
The considerations about 'surplus dividends' are as follows:
First, it is unnecessary to accept the concept of surplus in Japan for the dividend perspective.
Second, the fact that the amount of treasury stock is added on the aggregate assets in calculating the distributable amount of dividends can not be the ground for the asset characteristic of treasury stock .
Third, it is proper to keep the current articles in Commercial Act of Korea about illegal dividends in status quo.
Fourth, it is improper to stipulate the amount of net asset value of companies which can not allot dividends to their shareholders in Commercial Act.
Fifth, the conditions of companies whose board of directors can make decisions about allotment of dividends should be as follows: the companies above should take the external audits , their disclosures about balance sheet, statement of P/L and so on are proper and their internal control system is in good order. And three conditions above will be specified in Presidential Decree.
Sixth, it is improper to use unrealized gains as source of dividends and the items of capital adjustments and assets in B/S should be reviewed in a new perspective of dividend.
Seventh, it is proper that income reserves in current articles relating to dividends be stipulated merely as reserves in Commercial Act.
Eighth, it is proper that the items excluded from source of dividends be stipulated in Presidential Decree.
The considerations about 'accounting participant' are as follows:
First, it is desirable that both accounting participant and external auditor can be irrespectively nominated in the same company.
Second, it should be mandatory to set accounting participant in the company, except for small companies the scope of which will be defined in Presidential Decree.
Third, the obligation of prohibition of competitive business should be imposed on accounting participant.
Fourth, the obligation of confidentiality should be imposed on accounting participant.
Fifth, accounting participant should compensate for damages of the third parties, but the amount of compensation should be limited through the capping of liability and proportionate liabillity.
Sixth, the voting right of majority stockholders having more than 3% should be limited in nominating accounting participant.
Seventh, it is proper that the term of accounting participant end till the annual meeting of shareholders for the final settlement of accounts within 3 years.
Eighth, the accounting participant should be disqualified for the grounds as is provided in Certified Public Accountant Act Article 33 paragraph 1.
Ninth, accounting participant should provide accounting documents and his review report in public within 2 years and keep them in original condition within 8 years.
The considerations about 'surplus dividends' are as follows:
First, it is unnecessary to accept the concept of surplus in Japan for the dividend perspective.
Second, the fact that the amount of treasury stock is added on the aggregate assets in calculating the distributable amount of dividends can not be the ground for the asset characteristic of treasury stock .
Third, it is proper to keep the current articles in Commercial Act of Korea about illegal dividends in status quo.
Fourth, it is improper to stipulate the amount of net asset value of companies which can not allot dividends to their shareholders in Commercial Act.
Fifth, the conditions of companies whose board of directors can make decisions about allotment of dividends should be as follows: the companies above should take the external audits , their disclosures about balance sheet, statement of P/L and so on are proper and their internal control system is in good order. And three conditions above will be specified in Presidential Decree.
Sixth, it is improper to use unrealized gains as source of dividends and the items of capital adjustments and assets in B/S should be reviewed in a new perspective of dividend.
Seventh, it is proper that income reserves in current articles relating to dividends be stipulated merely as reserves in Commercial Act.
Eighth, it is proper that the items excluded from source of dividends be stipulated in Presidential Decree.
#회계참여
#회계감사인
#책임한정
#비례적 책임
#계산서류
#회계참여보고서
#잉여금배당
#분배가능액
#위법배당
#배당불가회사
#이사회의 승인
#미실현이익
#준비금
#accounting participant
#external auditor
#capping of liability
#proportionate liabillity
#accounting documents
#review report
#surplus dividends
#distributable amount of dividends
#illegal dividends
#unrealized gains
#reserves
목차
Ⅰ. 서론
Ⅱ. 회계참여 제도
Ⅲ. 잉여금배당제도
Ⅳ. 결론
참고문헌
〈Abstract〉
참고문헌 (7)
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