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曺延煥,李明坤 慶北大學校 1992 論文集 Vol.52 No.-
This paper attempts to analyze and synthesize the numerous differences that have evolved over the years between the governmental accounting and the financial accounting. A chronological approach is used to extricate the divergence between the governmental and the financial accounting practices, concepts, and statements. The comparatively analyzed conceptual differences include revenued and expenses or expenditure, assets, liabilities, going-concern assumptions, matching of revenues and expenses, accounting entities, and budgetary controls. Based on these analysis, this paper suggests ways for improving Korean governmental accounting system. These suggestions include the establishment of the governmental accounting standards through the political process of collecting interest group and external expert opinions, the adoption of the modified accrual basis through the double entry bookkeeping, the preparation of the combined financial statements integrating every funds.