회계기록의 특성과 가치를 고려한 기록관리 개선 방안

다국어 초록 (Multilingual Abstract)

Unlike the accounting records, the financial records reported by their nature are the reporting system that shows the financial status and operational status of the concerned economic entity in a certain form to the trustee. However, the records should show the context of organic relations, but semi-permanently or permanently classified financial settlement reports will show the information users to the financial and operational status of the specific time and specific period selectively and implicitly, It does not show the entire course of activities. In the case of public institutions, some of the financial records will be included in the unit assignment according to the function origin. A record-based approach based on sources does not show the financial context of the institution. Financial reports that are reported on the basis of accounting records are processed according to themes, and they are created under legal external environment and become static reporting form for a specific period. It does not conclude that this is meaningless, but exists as a conceptual component composed of the results required in the interests of the time. However, the accounting records produced in the administrative information system without long-term preservation strategies are objective information showing the economic activity of the unprocessed accounting entity itself.
In the essence of accounting records, the value of accounting records begins with the understanding of accounting for the economic events of economic agents. In addition, the existence of accounting in the interest has been reflected as a means of communication between the stakeholder and the trustee, reflecting the demands of the interests of the times, which leads to the development of the system and the change of the reporting system. These relationships are perpetual and are to be preserved unless they are mutually extinguished. However, many legal systems and practices surrounding records management keep accounting within a five-year horizon and reduce the spectrum of information. The purpose of this study is to investigate the direction of record management in accounting records.

목차 (Table of Contents)

• 제Ⅰ장 서론 1
• 제1절 연구배경 1
• 제2절 선행연구 검토 3
• 제3절 연구의 범위와 방법 6
• 제Ⅱ장 회계기록의 기록학적 특성 분석 9
• 제1절 회계기록의 제도적 배경 9
• 1. 숫자기록의 역사와 회계 개념 9
• 2. 수탁책임 하의 회계제도 발달 과정 13
• 제2절 회계기록의 특성과 재무기록과의 관계 17
• 1. 회계순환과정 개념을 바탕으로 한 재무기록의 범주와 특성 17
• 2. 재무기록과 비교되는 회계기록의 특성 25
• 제3절 회계기록의 보존 및 활용의 기술적·제도적 특성과 문제점 30
• 제Ⅲ장 경제주체별 회계기록 관리 현황 34
• 제1절 민간부문 회계기록 34
• 1. 생산시스템 현황 34
• 2. 관리실태 및 문제점 39
• 제2절 공공부문 회계기록 43
• 1. 생산시스템 현황 43
• 2. 기록관리기준표 사례를 통한 관리실태 분석 49
• 제Ⅳ장 회계기록의 가치에 근거한 기록관리 개선 방안 61
• 제1절 회계기록의 기록화 범위 61
• 1. 본질적 정보 속성을 갖춘 경제주체의 회계기록 61
• 2. 회계기록의 연속성의 특징과 기록화 범위 65
• 3. 빅 데이터로서의 활용가치 70
• 제2절 자산가치로서의 회계기록에 대한 평가업무 개선 방안 76
• 1. 자산의 회계학적 가치 77
• 2. 회계기록의 평가 기준으로서의 자산가치 80
• 제3절 데이터세트로서의 회계에 대한 시스템적 관리 방안 84
• 1. 회계기록 식별 범위 84
• 2. 회계기록 진본성·무결성 확보 방안 89
• 3. 회계기록의 시스템적 개선 방안 92
• 제Ⅴ장 결론 96
• 참고문헌 99
• Abstract 107