2025년 시행 「국가결산보고서」의 개편에 대한 검토

Abstract

Korea has been preparing and disclosing national financial statements based on the accrual basis since fiscal year 2011, but the usefulness and utilization of the information are still low due to the difficult and complex content composition and the large volume. Accordingly, the Ministry of Strategy and Finance deliberated and approved the “Governmental Financial Reports” revision plan with the goal of improving the usefulness of the governmental financial reports 10 years after submitting the governmental financial reports to the National Assembly in December 2022. This study comprehensively analyzes and reviews how the “Governmental Financial Reports Revision Plan” reflects and improves the limitations mentioned in previous studies. First, the reorganization and simplification of the classification system of the financial statement is expected to improve its usefulness by allowing the soundness and sustainability of national finances to be understood at a glance. In addition, the disclosure of the budget sector and nature of the financial operation statement is expected to increase the usefulness in evaluating the operational efficiency and effectiveness of national finances. Above all, the addition of a cash flow statement to the national financial statement will improve the completeness of national financial information. And the reorganization of the annotation system will make the annotation information more accessible and understandable. The reorganization of the governmental financial reports should continue, and a professional legislative body is needed to handle it. This study is significant as a policy study to improve the usefulness of national financial information, and it is expected to contribute to commercial education in that today's commercial education should expand to understanding not only corporate accounting but also national financial information.