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조성하 고려대학교 경영대학 1973 경영논총 Vol.18 No.1
The purpose of this paper is to clarify the nature and concepts of the accounting measurement. The understanding of the concepts of measurement. which is one of the roost essential functions of accounting, is believed to be of great importance to the formulation of the accounting theory and further development of accounting practice. Tire accounting measurement is basically a particular kind of measurement in genera appled to the accounting objectives that the informational needs of the various interesting persons both inside and outside of the accounting entity are to be effectively served. Accounting information is the product of the accounting measurement system in which the realworld economic phenomena are transformed into the relevant accounting measures. Accounting measures are the end products of the accounting measurement process. They are the surrogates of the realworld economic phenomena(objects and events related to the entity concerned and are used in the decision malting models of the interesting persons because they are expected to represent certain realworld phonomena which require particular decisions made, to protect the best of the decision makers interest, different from those required in other situation. One of the most significant features of the accounting measures is that they are essentially of financial nature. The accounting measures are basically quantified data where the number s represent the amount of money which is used in the modern monetary economy to express economic value. It should be, therefore, clearly recognized that the accounting measures are the represention (or at least crude approximation) of th a economic valuce. Another characteristic of the accounting measures is that the are the economic data related to a specific entity. The objects and events to be measured by accounting are limited to those affecting the economic entity concerned and measured in terms of their meaning to the entity. Accounting measurement requires severe mental abstraction in process. Any economic event or object must be explained or the explicated before it can be expressed in accounting language. Thus, there is no direct correspondence found in accounting as in a fundamental measurement between a surrogate (accounting measure) and the principal (economic event or object). In this sense, accounting measurement can be viewed as a fiat measurement. Since the objective of accounting is by reducing the uncertainty about the state of affairs to be considered in making decisions, to facilitate the rational economic activities of the users of accounting information, the accounting measurement should be such a one that the output of the measurement system can contain as much informational value as possible. In accounting, therefore, the ratio scales are used provide more information contents in its measures than with any other type of measurement scales. Various events are measured by accounting in terms of the numbers of monetary unit, and the numbers can be mathematically operated. The information content can be extended through mathematical operation of the quantitative measures. Essentially, any measurement is possible only when there is a certain correspondence between the empirical relations among objects and events, on the other. Accounting measurement, accounting, can be made possible only when the correspondence is adequately maintained between the economic objects or events about an entity concerned and the rules of using financial measures, such as terminology arid classifications, as are used and understand by the users of the accounting information. It is therefore believed to be very important, for the development of the accounting measurement, to understand fully not only the rules governing the uses of accounting measures but also the empirical relationships among the economic objects or events.
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二重金融構造를 갖고 있는 經濟에서 金利自由化와 最適財政政策
趙成河 同德女子大學校 1993 同大論叢 Vol.23 No.1
By incorporating financial dualism into a utility maximization framework, this paper developed a unified theoretical model to provide a clear understanding of the nature of a financially repressedeconomy. The effects of interest rate liberalization and changes in fiscal policy in such an environment are examined. particular attention is given to the intertemporal process of the determination of the loanable market equilibrium interest rate. welfare implications of these real disturbances are also emphasized. The second half of the paper is devoted to the optimal response of the fiscal policy to interest rate liberalization. By allowing the endogeneity of fiscal policy, the optimaladjustment of government purchases is considered.
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