자유무역협정(FTA)을 위한 라틴아메리카 회계제도

• 영문명: A Study on the Accounting Systems of Latin America for Free Trade Agreements
• 발행기관: 아시아.유럽미래학회​
• 저자명: 이건희(Kun-Hee Lee)
• 간행물 정보: 『유라시아연구』제1권 제1호, 113~128쪽, 전체 16쪽
• 주제분류: 사회과학 > 사회과학일반
• 파일형태: PDF
• 발행일자: 2004.06.30

국문 초록

This article is composed of three parts of Accounting System of South American Countries, for Free Trade Agreements for instances Mexico, Brazil and Argentine. Specially, the Accounting System is influenced by the Spanish Accounting System and Portuguese Accounting System. Generally, Accounting System is divided as three different area like Europe Countries, Latin America and Commonwealth England. After the Industrial revolution, CPA System of United States has been developed in accordance with the evolution of security market, for instance New York Stock Exchange. In Argentine, the Business Law is influenced by the Spanish and French Law System. In Brazil, the Business Law is influenced by the Portuguese Business Law System. Specially, Business Law and Accounting Books must be written by Portguese Language only, and forbidden by the Court, if it was written by any other language except Portguese Language. In Mexico, the Regulation of Company is influenced by the French Company Law of Variable Capital of 1867 year. Federal Government of Mexico is united by each state which owned his own Constitutional Law and Civil Law. The first business law was established in 1854 and it was succeeded by Spanish Business Law written by the scholar, Sainz de Andino. Second Business Law was amended in 1884, and third one was amended 1889. And Final Business Law was established and influenced by French and Italian Business Law.

목차

Ⅰ. 자유무역협정(FTA)의 특성과 필요성

Ⅱ. 남미회계제도의 특성

Ⅲ. 아르헨티나 회계제도의 특성과 발전

Ⅳ. 브라질 회계제도의 특성과 발전

Ⅴ. 멕시코 회계제도의 특성과 발전

Ⅵ. 결 언

참고문헌