회계정보지표가 공기업 경영평가에 미치는 영향

Abstract

The purpose of this study is to analyze whether the management evaluation system assesses the performance of public enterprises and quasi-governmental agencies. In particular, accounting information indices for measuring financial performance are analyzed to check whether or not these indices affect the management evaluation rating. First, it was found that the total assets turnover ratio and the liability ratio did not affect the management evaluation rating. Secondly, the ratio of administrative expenses over sales negatively affected the management evaluation rating. That means the lower the administrative expenses, the higher the management evaluation rating. Thirdly, net income positively affected the management evaluation rating. That means the higher the net income, the higher the management evaluation rating. The limitation of this research was that only accounting information indices used in the management evaluation system were considered. Also, only public enterprises were considered. Therefore, future research may consider more accounting information indices and quasi-government agencies.