정부회계정보의 회계책임성 강화 대안

• 영문명: Strengthening the Accountability of Government Accounting Information: A Focus on National Financial Statements
• 발행기관: 한국비교정부학회
• 저자명: 정성호(Seong-ho Jeong)
• 간행물 정보: 『한국비교정부학보』제21권 제3호, 81~110쪽, 전체 30쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2017.09.30

영문 초록

Since FY2011 (local gov’t, FY2007), we have submitted a national settlement of accrual accounting standards to the National Assembly. Apparently, accounting information from accrual accounting standards seems to be stable. However, from the viewpoint of accounting responsibility, it can be evaluated as limited information. In this study, we will explore options to enhance the accountability of the national financial settlement . First, we propose that the national financial settlement be simplified on an accrual basis into a summary of financial statements. Additionally, we propose that the revenue/expenditure settlement and the performance report from the national financial settlement be placed in a separate volume and submitted to the National Assembly. Second, we suggest that notes and attached documents from the financial statements be annotated. Some of the essential supplemental information should also be transferred to the main financial statements, and some of them should be deleted. Furthermore, public pension reports in essential supplementary information of the national settlement are limited, merely presenting long-term economic outlook information. This structure doesn’t appear to ensure accounting responsibility. Therefore, we must be able to monitor fiscal soundness with public pension reports. Third, so that the results of fiscal operations in the current statement of operations can be conversely recognized, it is necessary to change to the method of deducting the expenses of revenue. Fourth, to supplement the financial authorities messages, a ‘citizens’ guide’ and ‘management discussion and analysis’ should be added to the summary of financial statements to strengthen the accounting responsibility of stewardship.

목차

I. 서 론

II. 이론적 논의

III. 주요국 재무제표의 체계 및 회계책임성 확보기제

IV. 회계책임성 강화를 위한 대안탐색

V. 결론 및 정책적 함의

참고문헌

키워드

발생주의 회계기준 국가결산보고서 재무제표 회계책임성 Accounting Standards National Settlement Reports Financial Statements Stewardship