종교단체의 회계투명성 확보를 위한 통일화된 회계기준 제정의 필요성

Abstract

The purpose of this study is diagnosing accounting system of the current country's three religious organizations(Buddhism, Catholics, Christian) and suggesting ways to improve the problem. The results of this study can be summarized as follows. First, Christian's accounting is modified accrual basis which does not depreciate fixed asset. Second, Buddhism's accounting is not far from a single-entry accounting system. Third, Catholic developed their own computerized accounting program to report each month by the double-entry system but the specific accounting standards are not equipped. Incomplete accounting system of religious organizations is the main cause to increase the non-transparency of financial and settlement. In this study, the unified accounting standards should be made to develop a sound religious organizations and reasonably induce the freedom to choose their own religion through resolving non-transparency of accounting. For this purpose, "the financial statements guidelines for non-profit organization" and "general corporate accounting standards are applied to establish the unified accounting standards.