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敎會 會計制度 改善에 관한 硏究 : 서울 J교회 사례를 중심으로 Focusing on Youngju
이병원,장찬휘 동양대학교 2003 동양대학교 논문집 Vol.9 No.1
With the growth of churches, the scale of church finance has become larger, so the church accounting system should be changed for that reason. The role of church accounting is to classify the economic and financial activities of a church as a business account, and record and arrange them accordingly. And it also analyzes, verifies and reports the results. Church accounting is non-profit, budgetary, fund, and cash basis accounting. This study analyzed the case of "J church" in Seoul (Presbyterian church, unified) and focused on the financial reporting of the church accounting system. Through this research, some problems in church accounting system were identified as follows. First, a single entry bookkeeping system should be changed into a double entry system because nowadays churches are becoming larger. Second, accounting information should be open to the public especially to the congregation and an internet homepage should be created. Third, church accounting principle article 18 should be changed really. Fourth, the method of depreciation should be presented. Fifth, church accounting should be audited in order to certify that all the activities of the church are performed according to the regulations. Finally, the standards of foreign exchange accounting should be established so that we can coordinate an effective financial program with our missionary activities abroad. The suggestions listed above are ways to remove factors of waste and to effectively manage the church properties.