중소기업의 회계시스템 정착방안

Recently, various types of funds are provided to small and medium business entities(SMEs) by the Government and through special purpose companies by issuance of asset-backed securities. This expands SMEs' interested parties from national tax services and financial institutions to individual investors, thereby increasing the importance of SMEs' accounting information. SMEs generally have been far from providing users with useful accounting information due to deficiency in systematic accounting system coupled with various factors such as CEOs' lack of interest, insufficient accounting resources, and inadequate skill and knowledge on the part of accounting personnel and others. This study analyzes factors impeding usefulness of SMEs' accounting information and proposes their remedies. Impeding factors are analyzed in both production and communication stages. Proposed remedies in production stage include reinforcement of manager training on the importance of accounting system and introducing various incentives to SMEs such as reduction of taxes upon the introduction and improvements of accounting system, and development and supply of low-cost accounting software package suitable for SMEs' operation environment. Proposed communication-stage remedies include common ownership of accounting information among users, enlargement of scope of companies required to be externally audited and simplification or exemption of sophisticated accounting regulations for SMEs.The results of this paper may be utilized as basic materials in establishing accounting regulation at the national level. Interested parties may make good use of research findings of this study as stepping stone for improving their investment decision making process. Finally, the CEOs of SMEs can look for an opportunity for enhancing management efficiency through the recognition of importance of accounting information system.