정부회계 개혁의 주요 논점-재정범위와 거래분류를 중심으로-

Abstract

The coverage of general government and expenditure classification are the major elements for reforming the government accounting system in Korea. The coverage of the government accounting system should correspond with that of general government sector, and the general government sector should be defined on the basis of institutional units not of the administrative, legal or accounting types. It is also important that budget items for appropriation and every transactions of the general government should be reclassified, so as to reinforce administrative classifications and cross-classifications of budgets and to allow the systematic analysis and coordination of individual programs. The structure of budget items currently employed in Korea is not effective in terms of managerial responsibility by organizational unit, cost estimation by project, diversity of cross- classification, or project coordination.