독립자문기구형태의 정부회계기준 설정주체에 관한 연구

• 영문명: A Study on Government Accounting Standard Setters in the Form of Independent Advisory Organization: focusing on CNOCP of France
• 발행기관: 한국비교정부학회
• 저자명: 정성호(Seong-Ho Jeong)
• 간행물 정보: 『한국비교정부학보』제20권 제2호, 1~22쪽, 전체 22쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2016.06.30

영문 초록

Korea carried out reform of accounting standards so that the central and the local governments started adopting accrual-based accounting standards. In Korean system, the central and the local government prepare each accounting standard. Except for some countries, the business accounting standards and the government accounting standard setters are overall identical. There is also a nation whose accounting standards of the government and the business are the same(New Zealand). A country shares an accounting standard among government sectors(Australia). The U.S. and the U.K. whose decentralization levels are high operate dual accounting standard setting organizations while an advisory organization sets the accounting standard(AICPA for the U.S.; FRAB for the U.K.). France also has dual accounting setters of the central and the local governments while an advisory organization sets the accounting standard(CNOCP). This study explores alternatives to set proper government accounting standards. The exploration especially focused on French case having dual government accounting standard setters but operating an independent advisory organization. CNOCP of France involves Central Government and Government-Controlled Organizations Committee, Local Authorities and Local Public Establishments Committee, and Social Security and Similar Organizations Committee and their working groups set diverse alternatives. Thus, Korea needs to consider practically supporting the current social security committee while maintaining the central and local accounting standards committee. Establishing government accounting standards committee in the form of independent advisory organization could enhance independence, expertise, transparency and governance, which would lead to the increased consistency in the government accounting standards.

목차

Ⅰ. 서 론

Ⅱ. 주요 국가의 정부회계 기준설정체계 비교

Ⅲ. 독립자문기구형태의 CNOCP

Ⅳ. 독립자문기구형태의 정부회계기준 설정주체 개편 논의

Ⅴ. 결론 및 정책제언

참고문헌

키워드

정부회계기준 독립자문기구 CNOCP Government Accounting Standard Independent Advisory Organization CNOCP