국가회계기준의 개선에 관한 연구

Abstract

In 2009, Korea brought about a revolution in national accounting system by introducing accrual base accounting and double entry bookkeeping. A lot of time and budget was spent for the introduction, however, some improvements are needed for the successful establishment of the system. First, the government accounting standards are divided into the national accounting standards and the local government accounting standards, but these should be unified as the world's trend. Second, heritage assets also should be recognized as the assets, since it is evident that these are also assets. Third, when recognizing debts, the national liabilities should be matched to the 2001 GFSM national debts by widening the scope of the national accounting entity. Fourth, the settlement period system is a kind of budget accounting, therefore, this can damage the accrual accounting system, so should not be included in the national accounting standards. Fifth, no financial statements have been reported since the introduction of accrual accounting system/double entry bookkeeping to the national accounting standard in 2009. The opening statement of financial condition for the year of 2009 should be prepared as soon as possible. Finally, the Korean national accounting standards should be compatible with the international public sector accounting standards as much as possible. The national accounting information could be more useful, if the above problems are solved,