지방자치단체 회계제도의 개선방안

Abstract

>Local governments in Korea are using cash-basis accounting system except for the business-type activity such as local public enterprise. In relation to the situation, the problems have been pointed out that cash principle does not provide the proper information on assessing a government's financial requirements, the information needed for effective decision-making and for accountability.From these reasons, the Korean government has been preparing the transition to the accrual basis of accounting since the late 1990s. Local government must prepare financial statement according to accrual-based accounting system in 2007. Also central government must prepare accrual-based financial statement in 2008.Considering this aspect, this paper covers general perspectives of the financial reporting system, mainly focusing on accrual-based accounting system.Accrual-based accounting system provide statement of financial position, operating statement, statement of cash flows, statement of budget-actual comparison, and in the long-term statement of service performance. These statement are essential factors to assess result of local governments. The people will measure result of local or central government and will be given good service in accrual-based accounting system. The summary of this study is as follows ; ① Government must revise law, accounting standards, guidelines related to government accounting.② Government establish auditing standards of government accounting and enforce auditing by other people like cpa. ③ Government must improve education system of accrual-based accounting and operate curriculum to increase practical ability. ④ Government information system will be unified to offer good administrative service.A sustained research and development effort will be necessary if substantial and meaningful progress is to be made in government accounting.