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지방자치단체의 복식부기 회계제도 고찰 및 발전방안에 관한 연구
- Alternative Title
- A Study on the Double-Entry Accounting System in Korean Local Governments
- Author(s)
- 최홍규
- Alternative Author(s)
- Choi, Hong-Gyu
- Advisor
- 박경주
- Department
- 경영대학원 경영일반MBA
- Publisher
- The Graduate School, Ajou University
- Publication Year
- 2010-08
- Language
- kor
- Abstract
- 발생주의에 의한 복식부기회계제도를 지방자치단체에서 도입하면서 경기도에서 적용하고 있는 사례와 외국의 도입실태 그리고 문헌을 중심으로 복식부기회계제도의 문제점과 발전방안에 대하여 연구․분석하였다. 2007년부터 복식부기회계가 우리나라 지방자치단체에 전면 실시되고 있다고는 하나 현재 기존의 단식부기와 복식부기가 각각 병행하여 시행되고 있는 등 미완의 단계에 있고 지금도 제도의 안정적 정착을 위해 보완하여야 할 과제들이 많다는 것을 알 수 있었으며, 외국의 사례와 문헌을 종합 분석한 결과, 현재 우리의 발생주의 복식부기회계는 종합재정상태 및 재정운영성과의 파악이 가능하도록 기초가 마련된 단계까지 발전하였으나 아직도 많은 문제점이 있으며 앞으로 많은 개선이 필요하다.
- Alternative Abstract
- This paper studies problems of the accrual-based double-entry bookkeeping system and how to improve this system through literature and cases of the Gyeonggi Provincial Government and foreign local governments. The system, which Korean local governments have adopted since 2007, and often used jointly with conventional single-entry bookkeeping, still needs to be improved in many ways. First, the computerized local financial system should be developed so as to connect the current project-based budgetary system with the performance-based budgetary system currently in development. Second, it is crucial that people, including the leaders and public officials of local governments as well as local councilmen and citizens, should change their attitude towards the double-entry bookkeeping system. Instead of avoiding the system because of its unintelligibility and intricacy, they should be willing to learn and adopt the system. Third, local governments should seriously consider introducing a government-certified public account system and/or treasury account deliberative body in order to secure expertise in government accounting and provide faultless information. In addition, it is necessary to advance the closing accounts for the sake of financial-information users' convenience. In conclusion, this study finds from the analysis of foreign cases and literature that the accrual based double-entry bookkeeping system in Korea still has many problems to resolve and needs to be improved in spite of its accomplishments including an integrated financial system and financial performance evaluation system.
- Fulltext
- Appears in Collections:
- Special Graduate Schools > Graduate School of Business > General Management MBA > 3. Theses(Master)
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