슬로바키아 공화국의 회계의 발전

• 발행기관: 국제지역학회
• 저자명: 서수덕
• 간행물 정보: 『국제지역연구』제7권 제2호, 161~178쪽, 전체 18쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2003.12.30

영문 초록

Like many countries in Estern Europe, the Slovakia Republic is currently facing social and economic changes that are leading the country towards a market economy. In the future, the country mignt join the European Union. This will call for many legislative and practical change to which Slovak institutions and companies will have to adapt. After an introduction outlining the political and economic development of the country, this paper focuses on the development and role of accounting and auditing. After 1953, both the planning system and the accounting system were oriented towards the Soviet model. After the political changes of 1989, the accounting system was adapted to meet the economic changes in the country. The innovation were strongly influenced by continental European accounting models. Since the revolution of 1989, there have also been developments with respect to the profession, with the establishment of the Slovak Union of Accountants and the Slovak Chamber of Auditors. The Ministry of Finance, which includes a Department of Accounting Methology, continues to play a central role in the development of accounting practices.

목차

Ⅰ. 서론

Ⅱ. 정치적 배경

Ⅲ. 1989년까지의 회계제도의 발전

Ⅳ. 1989년의 경제적 변화

Ⅴ. 슬로바키아 공화국의 새로운 회계제도

Ⅵ. 회계규제와 회계 및 감사 전문직

Ⅶ. 결론

참고문헌

키워드

market economy socialist accounting accounting system accounting development accounting model