공공기관 중장기 재무관리계획과 회계투명성 간의 관련성 연구 : 이익조정과 조세회피를 중심으로

Abstract

The mid- to long-term financial management plan system of public institutions is a key system to improve financial soundness, but there has been a lack of research on the mid- to long-term financial management plan system of public institutions, so it is necessary to verify the academic effect. Moreover, since the planning target institution has sufficient motives for opportunistic accounting, there is a need to analyze it. The relevance between the mid- to long-term financial management plan of public institutions and accounting transparency was analyzed using public enterprises as a sample from 2012 to 2018. Accounting transparency uses measures of earnings management and tax avoidance, and multivariate regression analysis is used to test hypotheses. As a result of the study's analysis, the target institutions for preparing mid- to long-term financial management plans for public institutions have a positive (+) relationship with earnings management and tax avoidance. This suggests that institutions subject to the preparation of mid- to long-term financial management plans for public institutions are more prone to earnings management and tax avoidance than institutions that do not. Policy authorities need to strengthen accounting supervision of institutions subject to the preparation of mid- to long-term financial management plans for public institutions. In particular, it is necessary to observe more carefully when there is a large difference between the long-term and short-term prospects of public institutions' mid- to long-term financial management plans.