지방자치단체회계제도의 개선방향에 관한 연구 = (A) Study on the Improvement of Local Government Accounting System

다국어 초록 (Multilingual Abstract)

Local government is an economic and political unit as government organization, that provides public services to resident in order to fulfil the public needs that cannot be solved by private economy sector.
The function and role of local government greatly come to be changed due to adopting local autonomy system from 1991, while it has been simply operated by government's instruction and control with supervision until this time. The circumstantial changes such like change of political system and extension of economic scale brought to increase the public needs and as a result the function and responsibility of local government come to be diversified.
The objectives of this study are ① to evaluate current local government accounting practices and procedures and ② to provide a "more effective and efficient" way in the local government accounting system in the new environment.
This study suggests the basic direction of useful information output through analysis of financial circumstances and financial accounting purposes of local government accounting.
The purpose of Financial Reporting of Local Government is to provide useful information for a decision making to the various interest parties. The useful information is defined as follows.
1) Information that can strive for sound operation and strict control of the finance of local government.
2) Information concerned with current assets and their flows.
3) Information on financial position and changes.
4) Information about efficiency and evaluation of organization management.
The current system is evaluated in terms of a degree of satisfaction or completion of the specified goals or objectives. The evaluation of the current system would be used to develop more effective and efficient governmental accounting system in a way that the new accounting system provides higher achievement of the specified goals objectives.
As a result of designing the accounting information model based on the basic view by using 1997 accounting data of Chejudo the model to produce useful information(operating statement) could be established.
Main contribution of this study would provide a theoretical summary and, thus, a theoretical direction for the development of more efficient and effective governmental accounting system based on the financial accounting postulate and objectives.

목차 (Table of Contents)

• 목차
• 제1장 서론 = 1
• 제1절 연구동기 = 1
• 제2절 연구목적과 방법 = 3
• 제3절 연구범위와 구성 = 4
• 제2장 지방자치단체의 회계환경 및 개념적 고찰 = 6
• 제1절 지방자치단체의 회계환경 = 6
• 1. 지방자치단체의 기능상의 특성 = 6
• 2. 지방자치단체의 회계환경 = 8
• 제2절 지방자치단체의 회계목적 = 21
• 1. 지방재정법상의 회계목적 = 21
• 2. 예산회계법상 회계목적 = 22
• 제3절 지방자치단체회계의 영역 = 22
• 1. 목적에 의한 구분 = 22
• 2. 성립과정에 의한 구분 = 23
• 3. 내용에 따른 구분 = 24
• 제3장 지방자치단체회계의 순환과정 분석 = 25
• 제1절 예산의 순환과정 = 25
• 제2절 예산의 편성 = 28
• 1. 예산편성 = 28
• 2. 지방자치단체의 예산편성 = 28
• 제3절 예산의 승인 = 31
• 제4절 예산의 집행 및 기록 = 32
• 1. 세입예산의 집행 및 기록과정 = 32
• 2. 세출예산의 집행 및 기록과정 = 33
• 제5절 결산 및 보고 = 37
• 1. 세입·세출결산보고서 = 37
• 2. 계속비결산보고서 = 37
• 3. 국가의 채무에 관한 계산서 = 38
• 4. 지방자치단체의 결산절차 및 결산검사 = 38
• 제6절 회계감사 = 40
• 제4장 지방자치단체회계의 문제점과 개선방향 = 42
• 제1절 지방자치단체회계의 문제점 = 42
• 1. 회계적 측면 = 42
• 2. 정보시스템적 측면 = 48
• 3. 행태적 측면 = 49
• 제2절 지방자치단체회계의 개선방향 = 50
• 1. 지방자치단체회계의 목적 수립 = 50
• 2. 기업회계 방식의 도입 = 53
• 3. 재무상태와 운영성과의 보고 = 64
• 제3절 운영보고서의 작성모형 = 70
• 1. 기본 관점 = 70
• 2. 모형설정의 전제= 72
• 3. 작성예시 = 73
• 제5장 결론 = 80
• 참고문헌 = 84
• ABSTRACT = 88