정부회계제도의 개혁

• 영문명: Two Issues in Government Accounting : Accruals and Double-entry Bookkeeping
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 옥동석(Dong Suk Oak)
• 간행물 정보: 『재정논집』재정논집 제14권 제1호, 169~200쪽, 전체 32쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1999.08.31

영문 초록

Establishing the true cost of resources in the government requires the use of commercial accounting principles. Commercial accounting involves preparing accruals in parallel with the cash-based vote accounts and using commercial principles. This paper tries to explain the policy and financial implications of the change into accruals accounting and some policy proposals for Korean government. In parallel with it, dual entry bookkeeping is discussed. Most transactions in governments are maintained on a single-entry basis, which is one of the main distinctions between government and commercial accounting. This paper discuss whether the introduction of double-entry bookkeeping contribute to the financial management in the government.

목차

Ⅰ. 머리말

Ⅱ. 발생주의와 복식부기의 의의

Ⅲ. 정부회계의 현황과 문제점

Ⅳ. 발생주의 도입의 정책과제

Ⅴ. 맺음말

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