자치단체 재무회계 활용방안에 대한 연구

Abstract

Above all the rest, government's accounting practices were improved to develop and measure efficiency and effectiveness by which time the accrual basis accounting system used by public sector. In other to solve the problems of existing cash basis accounting system and improve the administrative efficiency and effectiveness, since 1998, Korea is also trying to improve the efficiency and effectiveness as adopting accrual basis accounting system. However, The researches are insufficient how efficient are the indexes calculated by such accounting system and how efficient these performance indexes are communicated and inflected to the interested parties. So, this research is for the purpose of evaluating the performance of the public sector Through the performance indexes calculated by rural basis accounting system and helping interested parties's decision as making form and indexes that are able to convey the such performance to the interested parties. In this paper we regard local assembly, governor of a state, inhabitants as the direct interested parties and calculate things are necessary to the each view with a local assembly as the center and offer the way to appropriately predict and take care of the data efficiently. The expected effect can be got through this research as follows. First, improve program of the financial accounting indexes suggested through this study is expected to offer objectively useful and valuable information about government activities's cost, benefit and management issues. Second, it is expected for the variety range of data about financial accounting system and improve program to offer information and way to manage asset and dept as the financial sources constantly and reliable. Third, by providing the performance indexes suggested by this report after using and analysis this, it's expected that the local residents' participation in financial operation of the a local autonomous entity would be increased. So, it also expected to prevent the squandering of the budget by strengthening the external control through the local residents.