사회복지법인의 회계제도 개선에 관한 연구

Abstract

For a welfare society to be recognized and established in Korea, which is in the transitional phase in entering into a developed, welfare nation, one of the most critical elements is the level of trust that the people have over welfare facilities. Welfare facilities providing information for unspecific persons - not specific class or groups of people ? will need to earn trust from the general public in advance. While trust is needed in all aspects of operations in raising the level of people’s trust, transparency and reliability of accounting can be considered the most critical factors. In order to secure such transparency and reliability in accounting, improvements in the accounting system of social welfare institutions are necessary. While many scholars have discussed improvements for the accounting systems in public institutions in prior studies, actual improvements implemented have been minimal. This research presents system improvements to secure accounting transparency and reliability of social welfare institutions, and will contribute to establishing order in the accounting of social welfare institutions.