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독립자문기구형태의 정부회계기준 설정주체에 관한 연구 : 프랑스 CNOCP를 중심으로
정성호 한국비교정부학회 2016 한국비교정부학보 Vol.20 No.2
Korea carried out reform of accounting standards so that the central and the local governments started adopting accrual-based accounting standards. In Korean system, the central and the local government prepare each accounting standard. Except for some countries, the business accounting standards and the government accounting standard setters are overall identical. There is also a nation whose accounting standards of the government and the business are the same(New Zealand). A country shares an accounting standard among government sectors(Australia). The U.S. and the U.K. whose decentralization levels are high operate dual accounting standard setting organizations while an advisory organization sets the accounting standard(AICPA for the U.S.; FRAB for the U.K.). France also has dual accounting setters of the central and the local governments while an advisory organization sets the accounting standard(CNOCP). This study explores alternatives to set proper government accounting standards. The exploration especially focused on French case having dual government accounting standard setters but operating an independent advisory organization. CNOCP of France involves Central Government and Government-Controlled Organizations Committee, Local Authorities and Local Public Establishments Committee, and Social Security and Similar Organizations Committee and their working groups set diverse alternatives. Thus, Korea needs to consider practically supporting the current social security committee while maintaining the central and local accounting standards committee. Establishing government accounting standards committee in the form of independent advisory organization could enhance independence, expertise, transparency and governance, which would lead to the increased consistency in the government accounting standards.
정부결산에서 정책결산에 대한 미국, 영국, 한국의 비교연구
김수희(Suhee Kim),유승원(Seungwon Yu) 한국비교정부학회 2021 한국비교정부학보 Vol.25 No.2
(Purpose) Governmental fiscal reporting aims to provide accounting reporting and policy reporting. Out of the two reporting, scholars and governmental managers have focused on accounting reporting, not policy reporting. Few prior studies have analyzed the policy reporting in governmental fiscal reporting. This article attempts to overcome this limitation and expand the discussion of policy reporting in governmental accounting. (Design/methodology/approach) We explore literature and financial reports and compare how the policy aspect is reported in governmental financial accounting in three countries, drawing policy implications. The article studies both national reporting and departmental reporting (Health or Welfare Department). (Findings) The US and the UK governments provide various policy reporting information in the governmental fiscal reporting, but the way the information was provided was different between the two countries. For the policy reporting, the US mainly uses financial statements, while the UK primarily uses performance reporting. However, the policy reporting information that Korea provides in governmental fiscal reporting is minimal. (Research implications or Originality) This article may provide implications for future discussions on policy reporting in governmental financial accounting reporting. The policy reporting needs to be highlighted in the governmental financial accounting reporting to secure the government s fiscal performance and accountability. For example, the Korean government is required to present detailed policy information in the financial accounting reporting to the public, either by using financial statements or performance reporting.