지방자치단체 통합재정정보시스템 구축에 대한 평가

Abstract

The purpose of this study is to review the existing financial management systems and provide strategies to develop the integrated financial management system in Korean Local Government. A financial system supports the financial functions to track financial events, provide financial information significant to the financial management of the agency, and prepare of financial statements. A financial system encompasses automated and manual process, procedures, controls, data, hardware, software, and support personnel dedicated to the operation and maintenance of system functions. There is agreement that financial management systems are serious need of integration and technology upgrade. Current financial management systems are not provide accurate, timely, consistent, and accessible information to all levels public managers. After assessment of existing financial management systems, I conclude that there is incomplete financial management system policy to establish government-wide financial systems with standardized information and electronic data exchange. The Ministry of Government Administration and Home Affairs shall establish and maintain a single, integrated financial management system that complies with: - applicable, accounting principle, standards, and related requirements- internal control standards- information resource management policy- local government-wide financial information classification structure- computer security requirements