사립대학 회계기준에 대한 분석적 고찰－ 사학기관 재무․회계규칙에 대한 특례규칙을 중심으로 －

Abstract

Regardless of business or nonbusiness accounting, interested parties' demand for useful accounting information increases gradually. This study presents improvements on laws and ordinances concerning accounting and financial reporting for private universities in order to meet their interested parties' needs for such a useful accounting information. The important accounting statutes are law of private school, private school law enforcement ordinance, finance and accounting rule of private school institute and the exception rule against the finance and accounting rule of private school institute. Among these, the exception rule was providing the concrete contents of the budgeting, accounting and closing of the private universities. It was amended five times since enactment, so was improved considerably. But there is a room for improvement in accounting, auditing, disclosure and so forth. The exception rule should be complemented in the way accounting principles are reinforced, the limit and the scope of transfer to the capital, the depreciation is executed, and a detailed guide for preparing fully combined financial statements is presented. It should be also complemented in the way the audit clients of the CPA are expanded, the contents of budget and closing is disclosed effectively. Like this it will be able to provide more useful accounting information with the interested parties of the private universities.