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OECD 주요 선진국의 중앙정부 재정정보시스템 현황 분석과 시사점
유승원,신가희 한국비교정부학회 2018 한국비교정부학보 Vol.22 No.3
The purpose of this study is to analyze current status of the governmental FMISs used in a few representative OECD countries and to suggest ways to improve Korea’s FMIS. Korea’s central government is currently using the dBrain system (digital budget and accounting system) as the FMIS. As of 2018, the dBrain system has been in operation for over 10 years since its establishment. Up until now there has been very limited research on the FMISs operated in OECD countries. Previous research just briefly outlined each country's system in a superficial way. Therefore, this study analyzes the current status of the FMISs of Sweden, the United States, United Kingdom, and Canada in many ways. We choose the four countries which are known for being innovative in fiscal reform and FMIS. The study analyzes eight characteristics of the four OECD countries’ FMISs: the general characteristics, whether the FMIS is the integrated/discentralized system, the public financial coverage, the operating organization, the system configuration, the strengths, the weaknesses, and the information disclosed by the FMIS. This study can contribute to establish future improvement direction of the Korean dBrain system by the analysis of the OECD country FMISs.
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학교 가정 통신문을 활용한 여성결혼 이민자 대상 독해 자료 구성 방안 연구
고은미(Ko Eun Mi) 국어문학회 2009 국어문학 Vol.46 No.-
Todays Governmental Ministries and offices have provided the Korean teaching materials for FMIs. These materials are systematized into three grades (beginners, intermediate and high classes). But those materials are placed too much emphasis on speaking and in case of materials for listening are even ruled out. Though the preceding researches have been progressed, the study for the problems on the constructs of reading are not dealt with. To complement these kinds of problems, I propose to utilize the educational news letters as practical teaching materials which are helpful to FMIs' real life. As we provide the reading materials utilizing educational news letters, FMIs can understand the meaning of the educational news letters and actively participate in the education for their children. What is more, FMIs will improve their attitude and the ways of bringing up children and obtain knowledge and skills of teachers' role as well as parents', taking the informations related to the education for parents of students which are provided continuously by the institutes such as kindergartens. In addition, reading materials utilizing educational news letters will be used to the fundamental sources of Korean teaching materials Government and Local governments and their institutes have been planning one of the supporting programs for FMIs. The reading materials utilizing educational news letters will help us raise the efficiency of education for the students in multi-cultural families.
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개발도상국 재정정보시스템 구축 프로젝트의 핵심 성공요인에 관한 연구
남상욱,이종현,곽재성 한국엔터프라이즈아키텍처학회 2022 정보기술아키텍처연구 Vol.19 No.4
본 연구는 개발도상국의 재정정보시스템 구축 프로젝트 핵심 성공요인에 관한 연구로 “개발도상국의 재정정보시스템 구축 프로젝트의 성공요인은 무엇일까?”라는 문제에 답을 내기 위해 연구를진행하였다. 국내외 문헌조사와 국내외 재정정보시스템 및 국제개발협력 분야의 국내외 전문가와의FGI를 통해 핵심 성공요인을 도출한 후, 재정정보시스템 전문가를 대상으로 2차 델파이 조사를 실시하였다. 조사결과 프로젝트 전제조건, 프로젝트 준비, 프로젝트 이행, 시스템 운영의 4개 도메인과 11 개 카테고리에서 46개의 핵심 성공요인으로 구성된 개발도상국의 재정정보시스템 구축 프로젝트 핵심 성공요인 모형을 도출하였다. 이는 부족한 관련 연구에 대한 학술적 의미는 물론 코로나19 등 외부 변동성으로 인해 특히 개발도상국 재정관리의 중요성이 확대되고 있는 상황에서 개발도상국의 재정정보시스템 프로젝트와 관련이 있는 실무자에게도 의미가 있는 연구로 볼 수 있다.
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Innovative Transition of Indonesian Accounting and Reporting System
Saiful Islam 피터드러커 소사이어티 2012 창조와 혁신 Vol.5 No.1
Indonesia recently is on going conducting next step of her financial management reform. Two initiative strategies are performed. Firstly, reformprogramon state treasury and budget whose primary product is Financial Management Information System, called SPAN system. Second, reformon accounting and reporting system, which intended to move from cash toward accrual basis to full accrual basis. Analogous with DBAS systemin Korea which supports accrual accounting practice in government, SPAN systemalso aimed at succeeding in accrual basis practice.Fourchallengeswereencounteredwhenintroducingaccrualaccountingbasis: conceptual framework, consolidation,automation,andcompetenceongovernment accounting practice. Indonesia and Korea have many similarities with regard to the transformation of their accounting system to accruals. Both countries reformed their accounting systems in need of acquiring comprehensive and accurate information to improve their financial management. Both countries utilized the developed ICT (Information and Communication Technology) in implementing accounting business. Referring to Korean experience, the study suggests that there need to develop accrual accounting system gradually, instead of completing everything in the near future. To sustain the new accounting system program in Indonesia and to face the challenges, some recommendations are suggested as follows: both reform teams collaborate to design accounting policy and accounting system as a framework to design a new Chart of Account and journal mapping table, SPAN system design enable to connect with her peer local government financial system to anticipate further consolidation needs, and empowering local treasury offices which has intimate relation with all the spending units to train their officers on newaccounting system.
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