논문KCI 등재
지방자치단체 회계제도 개혁의 논점과 과제
Issues in Accounting Reform for Korean Local Governments
0
조회
0
다운로드
1
인용
0
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)
- 김혁, "알기쉬운 정부회계" (2004), 신영사
- 이삼주, "복식부기 도입을 위한 지방자치단체 자산의 분류와 관리방안" (2003), 한국지방행정연구
- 이 효, "복식부기제도의 시범운영 실태분석 및 한국적 적용모형의 모색" (2003)
- 재정경제부, "중앙지방 회계기준비교" (2004), 재정경제부
- 편호범, "^정부회계론" (1998), 법경출판사
- 한국정부회계학회, "정부회계개혁의 평가와 실천과제" (2003)
- "디지털예산회계시스템 구축과 복식부기사업 추진방향" (2004)
- "디지털 시대의 정부예산 및 회계제도 개혁방향" (2004)
- "복식부기 추진사업의 평가와 앞으로의 방향" (2004)
- 한국지방행정연구원성도회계법인, "복식부기 정보화를 위한 회계실무 표준화방안" (2003)
- "복식부기회계제도 확대시범운영 및 표준화 중간보고" (2003)
- "복식부기회계제도 시험적용 중간보고서" (2003)
- "지방자치단체 회계기준보고서" (2003), 행정자치부 각종 보도자료
- "복식부기도입연구용역 및 시범적용 결과보고" (2002), 행정자치부
- "지방정부 회계기준 공개초안" (2004)
- "지방자치단체 예산편성기본지침" (2004)
- Athukorala, S. L, "Accrual Budgeting and Accounting in Government and it's Relevance for Developing Member Countries" (2003)
- ed, "Trends and Open Issues in Governmental Accounting Systems Some Elements of Comparison Comparative Issues in Local Government Accounting" (1999), Kluwer Academic Publishers
- Chan, "The Bases of Accounting for Budgeting and Financial Reporting Handbook of Government Budgeting" (1999), Jossey Bass Inc Publishers
- London, "A Statement of Recommended Practice Code of Practice on Local Authority Accounting in the United Kingdom Charted Institute of Public Finance and Accountancy" (2002)
- London, "Introductory Guide to Central Government Finance and Financial Management Charted Institute of Public Finance and Accountancy" (2001)
- Diamond, J, "Performance Budgeting-Is Accrual Accounting Required?" (2002)
- Finkler, "Financial Management for Public" (2000), Princeton Hall
- Governmental Accounting Standard Board, "Statement No. 34 of the Governmental Accounting Standards Board" (1999)
- Goldman F, "Performance and Accountability: Budget and Reform in New Zealand, Managing Resources" (2001)
- IFAC, "Definition and Recognition of Expenses", Expenditures, 1996, ~
- The New Zealand Experience, "Implementing Accrual Accounting in Government International Federation of Accountants Public Sector Committee" (1994)
- IFAC, "Perspectives on Accrual Accounting" (1996)
- IFAC, "Resource Accounting: Framework of Accounting Standard Setting in the UK Central Government Sector" (2002)
- IFAC, "Transition to the Accrual Basis of Accounting Guidance for Governments and Government Entities International Federation of Accountants Public Sector Committee" (2002)
- OECD., "Accrual Accounting and Budgeting Practices in Member Countries: Overview" (2000), OECD
- OECD., "Accrual Accounting and Budgeting: Key Issues and Recent Development" (2002), OECD
- Scott, "Implications for the United States Journal of Policy Analysis and Management", pp.357~381 (1997)
- "Comprehensive Annual Financial Report of the Comptroller" (2003), The City of New York
- "Treasury Board of Canada Study of the Implementation of Full Accrual Accounting in Government Organization" (1997)
- General Accounting Office, "Experiences of Other Nations and Implications for the United States" (2000)
- General Accounting Office, "Experiences of Other Nations and Implications for the United States" (2000)
관련 논문AI추천
지방행정체제 개편 논의 현황 및 추진방향박기춘, 한상연한국지방자치학회 · 한국지방자치학회보2010 · 제22권 제1호호주의 정부회계제도개혁과 그 시사점이남국한국행정연구원 · 한국행정연구2003 · 제12권 제3호지방재정 인센티브제도의 개편방안이상용한국지방재정학회 · 한국지방재정논집2004 · 제9권 제1호지방재정관리의 평가와 정책과제이상용한국지방재정학회 · 한국지방재정논집2002 · 제7권 제2호복식부기 도입에 따른 지방자치단체 회계감사의 발전방안이점영, 한진수한국지방자치학회 · 한국지방자치학회보2006 · 제18권 제1호재정분권과 지방재정력 확충방안강태구한국법정책학회 · 법과정책연구2004 · 제4권 제1호
