지방공기업 회계 및 감사제도의 현황과 개선방향에 관한 연구

Abstract

As local public enterprises part has considerable influence on the national economy and local finance, accounting transparency of local public enterprises has an effect on the national economy more directly than that of private company. But the current accounting and audit system of local public enterprises has lack of reasonable standards. So in-depth studies on accounting system and audit system of local public enterprises is needed. Therefore, this study focuses on problems and improvement scheme to accounting and audit system of local public enterprises. And this paper suggests following improvements for reforming accounting and audit system of local public enterprises. First, improvements for accounting system of local public enterprises are as follows, there must be established a systematic accounting standard, raised reliability of accounting information for carrying out accounting disclosure system as like DART system of private enterprises, gradually abolished assets revaluation of local public enterprises, increased academic interests on local public enterprises. Second, improvements for audit system of local public enterprises are as follows, there must be established a systematic audit standard by independent auditing organization, secured external auditing independence through fair election of auditor or prohibition of non-audit service or reasonable appropriation of audit fee etc., and raised audit quality of local public enterprises.