지방자치단체 회계제도에 관한 연구

다국어 초록 (Multilingual Abstract)

This article focuses on improving the existing problems in local government accounting systems. Despite the changes in environments of entities, the accounting systems do not accomodate these changes.
It suggests the local governements to adopt acrual basis oriented business accounting system in order to provide useful information to residents.
This adoption of new system is expected to bring following consequences.
1. It will fulfill the local resident's right to know
2. Double entrysystem with its internal checking function will prevent frauds and errors from dealing with mass affairs.
3. It will enforce the responsibilities of administration by stewardship accountability.
4. It will helps residents with their decision making task by providing the relevence accounting informations.
5. It will enhance efficiency in service production and allocation management.

목차 (Table of Contents)

• Ⅰ. 서 론
• Ⅱ. 지방자치와 회계환경
• 1. 지방자치의 개념
• 2. 회계환경
• Ⅲ. 지방자치회계의 개념적 구조
• 1. 회계보고의 목적
• 2. 인식과 측정기준
• 3. 회계보고의 질적 속성
• 4. 회계기준
• Ⅳ. 지방자치회계의 현황
• 1. 회계체계
• 2. 회계방법과 예산제도
• 3. 관련법규와 회계처리
• Ⅴ. 자치단체회계의 문제점과 개선점
• 1. 문제점
• 2. 개선방안
• Ⅵ. 결 론