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지방자치단체 회계제도 개혁의 논점과 과제

Issues in Accounting Reform for Korean Local Governments

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참고문헌

주제분류경제학

초록

Abstract

This paper reviews the implementation of an accrual-based accounting system in advanced countries and pilot studies that have been undertaken since 1999 for Korean local governments. In this paper, the issues in implementing a new accounting system for Korean local government are discussed: the commitment of central and local governments, accounting standards and guidelines, human resources, information system, management and coordination structure, and assets-related issues.

참고문헌 (37)

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