지방자치단체회계기준의 제정과 정착방안에 관한 연구

• 영문명: A Study on Important Issues of Local Governmental Accounting Standards in Korea and Desirable Way in Practices
• 발행기관: 한국지역경제학회
• 저자명: 박상임
• 간행물 정보: 『한국지역경제연구』제4권 제1호, 1~15쪽, 전체 15쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2006.06.30

영문 초록

An introduction of the accrual basis and double-entry accounting system to the Korean local government is expected to have a big impact on the local governmental accounting. A more useful information will be produced, and public accountability will be increased. This paper discusses important issues of Local Governmental Accounting Standards in Korea. Especially, this paper focuses on whether the Local Governmental Accounting Standards is consistent with the generally accepted accounting principles and applicable to accounting practices in local governments. The desirable way of Local Governmental Accounting Standards in practices is summarized as following. First, the local government should train double-entry accounting system to a local government official. Second, a detail guide book for Local Governmental Accounting Standards in practices should be provided to a local governmen accountants. Third, the Help Desk should be establish and operate.

목차

Ⅰ. 서론

Ⅱ. 정부회계제도의 현황과 선행연구

Ⅲ. 지방자치단체회계기준의 제정

Ⅳ. 지방자치단체회계기준안의 주요 내용과 논의사항

Ⅴ. 결론

키워드

Local Governmental Accounting Standards double-entry accounting system accrual basis accounting