마르크스주의 회계학의 방법론을 통해 본 한국의 회계제도

초록

This article analyzes the role of accounting regulation in South Korean capitalism by using Japanese Marxist accounting methodology. This study concludes that Korean accounting regulation is part of the socio-political superstructure that has promoted capital accumulation and maintained capitalism. The ‘Corporate Accounting Principle’, enacted in 1958, was made hastily as the nature of US aid changed. The ‘Accounting Regulation of Listed Corporations’ in the Park Chung Hee regime was intended to supplement a series of laws and measures to overcome the crisis of capital accumulation in the early 1970s. Several amendments to the ‘’Corporate Accounting Standards’, enacted in 1981, and changes to ‘free audit engagement system’ have widespread fraudulent corporate accounting. Due to the foreign exchange crisis in 1997, Korean capitalism was incorporated into US-led neoliberalism and subsequently introduced International Financial Reporting Stadards (IFRS). Fair value accounting in IFRS plays an essential role in the accumulation of financial capital and will result in capital market turmoil, due to the volatility of assets’ market prices and shareholder capitalism.

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