교회재정의 투명성 제고에 관한 연구

• 영문명: A Study on the Clearness Promote of the Church Financial
• 발행기관: 한국전통상학회
• 저자명: 이성규(Lee Sung-Kyu)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제22집 제2호, 1~7쪽, 전체 7쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2008.12.30

영문 초록

The church is a nonprofit organization that establishes budget based on the offering of believers, and excutes it so as to be fit for the mission as a church. By introducing the rational and scientific accounting mangers must ciarify the budget compilation and execution of offerings. Also related data are required to let believers and other concerned parties know. Accordingly person in charge of accounting has to cultivate professional accounting capability, consequently give a reliance to beliance to believers and deal well with duty of a steward. Nevertheless. existing church accounting system is on the level which reports cash incomings and outgoings to believers, and also accepts book-keeping by single entry. This paper suggests a criterion and a procedure of book-keeping by double entry that records all financial transtions including assets and debts. This double entry system can grasp the accounting error accurately, and then keep each other in check.

목차

ABSTRACT

Ⅰ. 서론

Ⅱ. 신약성경의 회계개념

Ⅲ. 교회재정의 투명성

Ⅳ. 교회재정 운영 사례

Ⅴ. 교회회계 프로그램

Ⅵ. 결론

참고문헌

키워드

church financial (교회재정) clearness promote (투명성제고) double entry system(복식부기)