정부회계기준 설정주체 설계에 관한 소고

• 영문명: A Study on Government Accounting Standard Setters
• 발행기관: 한국비교정부학회
• 저자명: 정성호(Seong-ho, Jeong)
• 간행물 정보: 『한국비교정부학보』제20권 제3호, 27~50쪽, 전체 24쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2016.09.30

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, the central and the local government prepare each accounting standard. The U.S. (AICPA) and the U.K.(FRAB) whose decentralization levels are high operate dual accounting standard setting organizations while an advisory organization sets the accounting standard. France also has dual accounting setters of the central and the local governments while an independent advisory organization sets the accounting standard (CNOCP). This study explores alternatives to set proper government accounting standards. First, Korea needs to consider unification of practice support organization such as National Accounting Finance Statistics Center and Local Accounting Statistics Center. Second, establishing government accounting standards committee in the form of independent advisory organization could enhance independence, expertise, finance which would lead to the increased consistency in the government accounting standards.

목차

Ⅰ. 서 론

Ⅱ. 이론적 논의

Ⅲ. 해외사례비교 분석

Ⅳ. 해외사례 비교분석을 통한 시사점

Ⅴ. 정부회계기준 설정주체 개편 논의

Ⅵ. 결론 및 정책제언

참고문헌

키워드

정부회계 정부회계기준 회계기준 설정주체 사례 연구 프랑스 정부회계 기준 심의위원회 Government Accounting Government Accounting Standard Accounting Standard Setters Case Study CNOCP