私學機關 會計監査 發展方案에 관한 硏究 : 私學機關 委託監査를 中心으로

이찬조 成均館大學校 行政大學院 2004 국내석사

A study of the improvement about auditing on the private schools - in focus to entrust of auditing on the private schools - by Lee Chan Jo Dept. of Public Administration Graduat School of Public Administration Seong Kyun Kwan University Concerning private institutions in the present audit system, there is an external inspection of CPAs on universities which have a student population over 2000, and an internal inspection organized by the ministry of education on all private educational institutions. It has been shown, however, that the external audit system has a limited number of audit targets and the function of compliance audit is insufficient. In addition, the internal audit by the ministry of education shows that it has lack of manpower and professionalism. As an alternative in order to improve these problems it has been suggested that transferring and entrusting the current financial audit by the ministry of education of private schools to non-governmental organizations as a short term solution. In order to conduct a consignment audit, the private institutions must be classified by range and quantity of inspection at the onset of the process. Both the qualitative and quantitative sides of the audit need to be considered as the deciding factors for the amount of work to be allocated to the consignment audit. In order to do this, the first thing to be judged would be the risks of the private educational institutions. Secondly, marks need to be given (for example as first, second, third marks) according to each item of the quality and quantity aspects of the assessment. Thirdly, classification of the private institutions into levels, according to their total marks in the assessment and divide them into three kinds of institutions according to these levels. Forth, the government educational inspectors, in conjunction with the consignment auditors, review the private schools based on the above items, and make a document portfolio about these findings. For best practical application of the auditors inspection process, the results must be divided as follows: In the first part, the unacceptable items concerning each private schools must be handled in one of three ways those in which quick action is necessary, items to be watchful of, and those which must be carefully considered during the next audit process. Secondly, when auditors find an important illegal fact concerning the private schools financial situation and management, they must report it directly to the ministry of education. The ministry would then take proper action based on the related law. Thirdly, the auditors would make recommendations about particular items from the inspection for the private schools future management efficiency. The ministry of education would first review and judge these proposals, and if proper, advise them to the individual private schools. The range of consignment is separated into two main parts financial account audits and cpmpliance audit. In the case of financial account audits, the exterior auditor performs a financial account audit of the school organization based on the rules of financial audit standards according to the Law of Exterior Audits of Corporations. As the accounting standard for private school, there are private educational financial accounts regulations which include rules for exception, private school laws containing an Enforcement Ordinance, hospital financial account rules, and a company financial account basis, and such important items to pay special attention of private schools financial accounts regulation balance sheet informed by the ministry of education. The consignment audit is not an independent audit, but a kinds of inspection service to support the audit of the ministry of education. The basic aim of consignment audit by the ministry of education is not for the auditors to carry out the work as through proxy, but to improve the effectiveness and efficiency of the inspection. To make up for the lack of manpower and professionalism of the ministry of education in term of financial accounts audits to private educational institutions, it needs a CPA joint audit or consignment audit by financial accounts corporations in the short term. In the long term, people in the ministry of education should work to specialize in this type of audit in order to solve these systemic problems without consignment in the future.

私學機關 財務·會計規則에 대한 特例規則에 관한 硏究

정문숙 仁濟大學校 經營大學院 2003 국내석사

현대의 무한경쟁에서 살아남기 위하여는 개인, 기업은 물론 사립대학도 국가경제의 주체로서 효율적이고 생산적인 경영을 통하여 경쟁력을 갖추지 못하고 국내외적 환경변화에 적응하지 못하면 퇴출을 각오해야 하는 경영위기에 처해 있다. 특히, 우리나라 대학인구의 약 76%를 사학이 맡고 있는 사립대학의 지속적인 발전이 없이는 한국의 교육발전을 기대할 수 없는 실정임을 고려할 때 IMF 경제위기 이후 강조되어온 회계의 투명성 확보의 문제가 사립대학의 발전을 위한 주요한 과제로 등장하게 됨은 당연한 귀결이다. 대학교육이 한 국가의 앞날을 좌우한다는 점에서 본다면 사립대학회계에 관한 연구는 결코 경시되어질 수 없다. 우리나라 사립대학 대부분이 재정적 어려움에 직면하고, 이러한 상황에서 재정권을 해결하기 위해서는 우선적으로 적정하고 합리적인 회계제도 및 예산제도를 바탕으로 한 객관적이고 신뢰성있는 재무정보가 자원제공자들에게 보고되어야 할 것이다. 그러므로 사립대학의 경쟁력 지표로 재정운영의 건전성과 안전성, 공공성과 효과성을 적시에 평가하여 문제점을 조기에 발견하고 적절한 대응조치를 강구하는 것이 매우 중요한 과제가 되고 있다. 이에 본 논문은 비영리회계라는 기본적 특성을 가진 사학기관 재무·회계규칙에 대한 특례규칙의 내용을 개괄하고 현행 문제점을 도출하여 추후 특례규칙의 개정에 반영될 수 있는 개선 방향을 모색해 보고자 하였다. 특례규칙의 규정에 나타난 문제점을 보면, 첫째, 특례규칙은 교육부가 사학기관의 예산 및 그 운용을 통제하기 위한 수단으로 만들어진 것으로서 그 내용이 너무 단순하고 단편적이어서 사학기관의 구성원 및 이해관계집단이 필요로 하는 재무활동에 관한 정보 내용을 제공하지 못하고 있으며, 둘째, 기업회계기준과는 달리 수익과 비용의 인식이 완전한 실현주의와 발생주의에 따라 이루어지지 않고 있으며, 셋째, 학교법인의 수익사업회계에 관한 명확한 회계처리 규정이 미비하며, 넷째, 재원조달과 재원배분에 대한 장기적이고 효율적인 정책방안이 예산편성에 심도있게 다루어지지 않아 집행과정에서 예산과 실제의 차이가 켜져 추경예산편성을 남용하게 되어 예산자체의 의미가 반감되고 있는 실정이고, 다섯째, 각각의 재무제표에 기업회계기준이 익숙한 이해관계자들에게 충분한 정보를 제공하기에는 부족한 자금의 개념, 계정과목, 표시방법 등이 있으며, 여섯째, 자산의 적정가치와 교육원가계산의 기초가 되는 유형고정자산의 감가상각 회계제도의 미도입 등을 들 수 있다. 이에 대한 개선방안으로는, 첫째, 회계기준제정은 대학회계전문가들로 구성된 기구를 구성하여 특례규칙에 대한 전반적인 검토가 이루어져야 하고 이곳에서 제안된 의견서를 기업회계기준의 개정과 같은 방법으로 개정할 수 있도록 해야 할 것이며, 둘째, 회계인식기준에 있어서 일반적으로 인정된 발생주의회계를 인식기준으로 하여야 하고, 셋째, 수익사업회계에 있어서는 고유목적사업준비금회계에 대한 통일적인 지침의 완성과 수익사업의 범위에 대한 명쾌한 해석이 전제되어야 할 것이며, 넷째, 예산제도는 발생주의 회계에 따라 예산을 편성하여야 하고, 추가경정예산에 대하여는 구체적 편성절차, 제약, 한계등을 명확하게 규정하여 집행해야 할 것이고, 다섯째, 재무제표는 재무보고 목적에 입각하여 발생주의 회계의 도입, 비재무적인 사항의 보고, 원가정보의 제공, 제반 법규에의 준수 여부를 보다 명백하게 보고할 수 있도록 계정과목의 설정, 양식의 조정등이 필요하며, 여섯째, 감가상각제도는 대학이 수익활동을 전개하지는 않지만 대학의 존립목적이 교육·연구의 제공에 있고 이를 위해 제공된 자원의 효율적인 사용여부를 측정·보고할 수 있고 지속적인 자산대체 자금의 확보를 위하여 도입되어야 한다. 위와 같이 사립대학에 보다 적정한 회계처리기준이 도입, 운영되어진다면 비영리기관으로서 대학이 인간의 교육과 학문연구라는 본질적인 목표를 추구하는데 도움을 줄 수 있으리라 본다. 본 연구는 사례연구를 통한 실증분석의 내용을 담지 못했고 또한 앞으로 예견되는 학교기관 등 수익사업체의 발전에 대비한 개선방안이 제시되지 못하였다. 따라서 이에 대한 후속 연구가 지속적으로 이루어져야 하고, 보다 발전된 사립대학의 회계기준을 제시하기 위해서는 회계실무자, 회계전문가, 학자들이 사립대학 및 법인의 회계처리의 실태파악 및 문제점들의 분석을 통한 연구가 지속되어져야 할 것이다. Private universities as well as individuals and industries face the competitive social condition. To survive this difficulties, each university has to strengthen the competitiveness as the subject of the government economy through the efficient and productive management. Thus it has to adapt to the variable domestic and foreign circumstances. In particular, as 76% of the university students belong to the private universities, they must play an important role in developing education in Korea. Considering this, the clearness of the accounting management come to be regarded as the major factor for the development of the private universities, which has not been emphasized until the IMF economic crisis in Korea. The development of one country may depend on the University education. So the study on the financial and accounting management of Private University should not be neglected. Most of the private universities in Korea have difficulties in fiance. To get the sound financial control of self- management, the objective and reliable information on fiance which is based on rational accounting and budget system should be delivered to the donors of the property. Therefore, the balance, stability, public good, and efficiency of financial management should be estimated as barometers for competitiveness of the private university. If any problems were found in the process, the suitable measures should be taken to solve them in the early stage. The writer of this thesis attempted to sum up the exceptional rules in financial and accounting management of private university whose basic characteristic is a non-for-profit organization, to find the current problems in handling them and to grope for the better method to reflect the revision of the rules. The problems are as follows, First of all, as one of the aims of this exceptional rules is to control the budget and financial management by government, the contents are too simple and partial to give enough information for the financial management to the persons concerned, Second, different form the accounting principle in industry, recognition on profit and cost is not based on the materialization and occurrence, Third, the provisions on revenue accounting management for the profitable business is insufficient, Fourth, In the course of compilation of the budget, the policy on supply and division of the revenue source tend to be discussed and made less efficiently. So the supplementary budgets are used too often, Fifth, the persons concerned are so used to the business accounting principle of financial statements that the concepts of the capital and a title of account are not enough to give them necessary information, And the sixth problem is that the depreciation cost, which is the basis of the value of the property and educational raw price, is not introduced to the compilation of the budget, The writer suggests the followings as the measures for improvement, First, An organization consisting of experts on accounting of university should be made to enact the provisions on accounting principle. According to the results of the study and the suggestions by the members of it, the rules have to be mended in the same way of the business accounting systems, Second, Occurrence accounting system should be the principle of the accounting recognition, Third, in the profitable business accounting, the guideline on the proper objective business accounting should be accomplished and a clear explanation must be given to the extent of the profitable business, Fourth, The budget has to be drawn up according to the occurrence. And when executing the supplementary budget, specific compilation procedure, restrictions and the limits should be prescribed in advance, Fifth, the financial statements should be made for the purpose of the financial reports and it needs regulating. Not only should the occurrence accounting system be introduced but also the title of account should be made to report obviously non-financial returns, information on cost, and all sorts of regulations, Sixth, The depreciation system must be introduced. Through the system, the use of the resources for the education and research can be reported efficiently and the university is able to secure the alternative property capital. Such attempt as the introduction of the proper financial management principle helps the universities, non-profit organization, pursue the proper objective of human education and research. The present writer of this thesis failed to include the analytic data through case study in this study. Besides, he failed to present the available measures for predictable improvement in profit-oriented businesses such as private university enterprise. Accordingly, it is necessary that a lot of succeeding studies on the finance of private universities should be conducted to present the profitable financial criteria for the private universities. And the continuous studies based on the research on the actual conditions and analysis of the problems should be done by the experts and authorities on finance and accounting, as well.

非營利機關 會計에 관한 硏究 : 私學을 中心으로

한광희 漢陽大學校 1984 국내석사

우리나라 사립대학 회계제도에 관한 연구 : 사학기관 재무. 회계규칙에 대한 특례규칙을 중심으로

최길란 동국대학교 경영대학원 2000 국내석사

Nonprofit Organization Accounting has been considered less important than profit one in spite of it's public nature. In case of college accounting, the situation is same. But the study of college accounting should not be neglected because college education determines future of a nation. Especially, most of private colleges or universities are faced with financial stringency in korea. To solve this problem, first of all, objective and reliable financial information, based on proper and reasonable and budgetary principles for the colleges, should be provided for asset's contributors. Special Regulation for Finance & Accounting Regulation of Private School" was established in connection with financing and accounting system of private colleges and universities in 1981. The Special Regulation has been used as GAAP for private colleges, and was changed in 1996. The purpose of this study is to grasp the problems in two sides of theory and practice and to grope for the improvements in the Special Regulation used in korea to elevate the objective of financial report and effective use of assets private colleges in correspondence with internal and external environment changes in private colleges or universities. In this study to accomplish this, first of all, contents and features of the Special Regulation will be explained in comparison with "korean corporation Accounting Standards" which is based on concepts of nonprofit organization accounting in view of the fact that private college accounting is a kind of nonprofit organizations. Proper and reasonable accounting & budgetary principle can be a guide post to raise funds, even if they can not solve financial stringency itself. Finally, it is necessary that the accounting and budgetary principle and the disclosure standards should be established, so that the contributors and the interested parties know the financial state of private colleges and universities, with consideration of features and characteristics of nonprofit organization.

私學機關 財務會計處理基準에 관한 考察

김기원 朝鮮大學校 大學院 1983 국내석사

With the adoptation of double-entry bookeeping method in school accounting on the basic of the budget accounting system, the flow of the revenue and expenditure of the total capital and its use according to its purpose can be measured. Also by making the best of the merits of double-entry bookeeping financial accounting of private educational institutions has been developed and it can be estimated that a system which secures the openness and reliability has been established as well, Educational corporate bodies and school which should fulfil 1 the educational mission in society have different methods of raising funds and using them than profit-making enterprises, with the end of pursuit of profit. Nevertheless, the attempt to draw the same results from the school financial statements as those from the financial statements of enterprise accountings may bring about difficulties in drawing up financial statements or accompany unintelligible parts in them. The important items according to the related problems and their measures are as follows. The integration of accounting units for the simplification of the accounting system,i.e.,the unification of school expenses and funds from the School Activities Association is proposed. It is proposed that fund operating statements should be complemented to relate transactions made in a specified period and those made before it and evaluation standards and its complementary items should be given at the time of assets revaluation. The subdivision and unification and abolition of titles of account of financial statements is discussed. Especially, since a simple transaction is recorded twice in bookeeping according to the division of accounting, of private educational institutions into funds-use-accounting and revenue - expenditure accounting, there IS a complexity. In order to overcome the complexity, therefore, simplifred bookeeping methods are proposed. It is regarded that besides special study on the revaluation of assets and on the unification of school expenses and funds from the School Activities Association, the study on the unification of the school corporate body and school accountings should be continued.

私學機關의 財務會計制度에 관한 硏究 : 私立大學 中心으로

김희조 慶熙大學校 1987 국내석사

사학기관 재무회계 규칙 재정에 따른 회계복식화에 관한 연구

최상영 영남대학교 1981 국내석사

우리나라 私立大學 會計制度에 關한 硏究 : 私學機關 財務·會計規則에 대한 特例規則을 中心으로

김영기 서울大學校 大學院 1994 국내석사

私立大學 會計制度의 實態에 關한 硏究

우종구 亞洲大學校 經營大學院 1996 국내석사

大學 財務會計制度에 관한 硏究

김봉제 忠南大學校 經營大學院 1983 국내석사

Generally mentioned, accounting is a service activity, and it's function is to provide quantitative information, primarily financial in nature about economic entities that is intended to be useful in making economic decisions. Therefore, it seems reasonable to assume that viewing accountancy as communication process may provide a clear picture of the nature and scope of the accounting function in economic system. While, educational institutions which are belonged to non-profit-organization(NPO)have increased their role in social and economic activity as much as in business activity. However, the accounting system of educational institutions is so late to develop that this system is not consistency as much as business accounting system or GAAP. In this sense, objective of the study in the presentation of useful accounting system for the educational institutions, especially, for the private universities, by analyzing it's non-profit-oriented natures, and particulary, by analyzing the "Financial Accounting Regulation for the Private Educational Institutions." Fundamentally, the accounting aspects which are derived from it's non-profit-oriented natures can be analyzed as follows: (1) It's sources of funds is rather social than individual, therefore, the concept of owners' equity is less clearer than that of business enterprise. (2) It's performance mainly can be explained by the quality of life, or other non-monetary factors, most of which are difficult to be quantified. (3) It's continuity is more emphasized than other business enterprise, because of it's public nature. These accounting related features of whole educational institutions as a non-profit-organization make necessary of the adoption of formal "double entry book-keeping". Related with these conditions, the purpose and major contents of "the Tinancial Accounting Regulation for the Private Educational Institutions" can be summarized as follows: (1) Progressively, to resolve the programs of the previous "single entry book-keeping", the "double entry book-keeping"should be adopted. (2) The accounting units are established by the particular project or program, which is also related with "double-accounting system"and "fund accounting". (3) More detailed and practical budgeting systems are applicated for the effective operation and it's control. (4) "Statement of fund application", "statement of operating income", "statement of financial position" should be prepared and disclosed as the financial statements. As the result of the study on the financial accounting system of the university, conclusion or problems can be suggestd as follows; 1. The measurement or realization basis should be based on not only "cash basis"or "modifying accruals", but also "accrual basis", so that, the performance measurement can be made more clearly, and the comparability between time periods can be possible. Also, it is resulted from the "fund accounting"or other conventions unique to the whole non-profit organizations. 2. The accounting system should be adopted the depreciation systems of fixed assets, for the reasonable and systematic measurement of the period's net performance(income)and, for the effective utilization of economic resources. 3. The accounting system should recognizes the assets or liabilities which are not resources or obligations but recognized confirmity witht he GAAP.(for examples, deffered credits or debits in the change of purchasing power of foreign currency) 4. Finally, the accounting system should be supplemented through the establishment of external audting system by independent auditors. Through this, it's financial statements can be useful to the particular interested parties, furthermore, it is possible to increase the reliability of the statements. Also, it will be needed that continuing efforts to related the financial or other quantitative data with it's educational performance must be accompanied.