지방자치단체 회계보고 제도의 개선방안에 관한 연구 = A Study on the Improvement of Local Governmental Accounting Reporting System

다국어 초록 (Multilingual Abstract)

The purpose of this study is finding new alternatives for solving problems by analyzing and evaluating present conditions of government accounting system in order to satisfy the information users related to each local government sector as recognition and acceptance of the local government accounting reporting system on the changes of its environment. This research searches for the general principle and the purpose of government accounting in the perspective of providing useful information for economic, political, and social decision making of the information users. As analyzing and evaluating of publicized accounting information in detail, I recognize current conditions of local government accounting reporting system and its problems. The result of this study suggests that the foundation of unified accounting system is necessary for the local government while current government accounting gives priority on its legal process. Specifially, introduction of double-entry accounting system, retention of feedback on budgeting and the financial statement reporting, more active reporting on information related to budgeting and actual financial statement, and use of these information as performance evaluation are discussed as the main devices of improvement.

목차 (Table of Contents)

• I.서론
• II.지방자치단체 회계제도의 일반적 고찰
• III.우리 나라 지방자치단체의 회계보고제도와 현황
• IV.지방자치단체 회계보고의 개선방안
• V.결론