감사원 결산감사 결과를 활용한 국가재무정보 투명성 지수 개발

• 영문명: Building an Index to Measure Governmental Accounting Transparency by Utilizing Board of Audit’s Dataset
• 발행기관: 한국비교정부학회
• 저자명: 정창훈(Chang-hoon Jung)
• 간행물 정보: 『한국비교정부학보』제20권 제3호, 173~210쪽, 전체 38쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2016.09.30

영문 초록

This study attempts to build an index to measure accounting transparency at the central government by examining the current financial statement of various departments. It also discusses on how to utilize the index at the central and local governments. Enhancing the governmental accounting transparency would be helpful in increasing the utility of financial statement of the government. And thus, measuring the accounting transparency would be the first step to enhance the utility of governmental accounting system. This study finds that the use of index to measure accounting transparency at the government sector is rarely seen, in part due to recent introduction of accrual basis accounting system. By employing criteria which are used by the Board of Audit office, this study attempts to build index to measure government accounting transparency. It appears that the index measures the transparency level quite satisfactorily, and with minor changes in the future, the measure could be used to measure transparency level at the local government setting as well. In that sense, the measure is expected to help improve governmental accounting transparency overall in the years to come.

목차

I. 들어가는 말

II. 이론적 배경 및 선행연구

III. 국가재무보고서 품질현황 및 회계 투명성 문제점

IV. 감사원 결산검사자료를 활용한 국가재무제표 회계투명성 지수개발 및 활용방안

IV. 결론 및 정책적 함의

참고문헌

키워드

정부회계 정부회계 투명성 측정 투명성 지수 국가회계품질 Governmental Accounting Measuring Governmental Accounting Transparency Transparency Index Quality of Governmental Accounting