발생주의 복식부기회계 도입에 따른 공유재산의 관리과정별 회계처리방안

Abstract

Public property is divided into administrative property, subsidiary property, and miscellaneous property. The local governments in Korea are using the cash-basis accounting system. In relation to this situation, problems have been pointed out that the cash principle does not include the concept and changes of assets, debt, revenue, and expenses in operating and managing the property of the local government. Thus, the Korean government has been preparing the transition to the accrual-basis accounting since the late 1990s. Currently, the accrual accounting system is on a trial period. From that point of view, the method of handling the local governments' public property requires the accrual accounting system. This study suggests accounting measures by each process from acquisition to abolition, in accordance with preparations for the accrual accounting system.