保育施設 財務·會計 制度 運營의 效率性과 活用性 提高 方案 = A Study on the Efficiency and Utilization of Finance and Accounting System Management in Child Care Center

다국어 초록 (Multilingual Abstract)

The empirical framework of this research is to examine and analyze the current finance and accounting system in child care center and to search for the maximization of efficiency and utilization in finance and accounting systems. The current regulations of finance and accounting for child care center implemented in 2007 apear to be very complicated to understand by industry stakeholder. For this reason, this paper suggests that the current regulations of finance and accounting for child care center need to be improved for easy access and simple system for the benefit of stakeholder in child care industry. Furthermore, the improvement suggested by this paper can provide a great quality of child nursery services by efficient execution of finance and accounting in the future.

In 2007, the finance and accounting regulation for the child care center were introduced and they have been implemented in all child care center nationwide.

Thus, the paper proposes to examine and analyze systematically the child care center's finance and accounting systems and the current regulation of it. Further, it is proposed to create empirical framework for the purpose of improving the child care center’s finance and accounting systems.

This thesis is based on the finance and accounting regulation of the child care center and materials of questionnaire related to finance and accounting in all child care center nationwide.

This thesis is organized in the following fashion. The introduction to the thesis is given in Chapter 1. Chapter 2 focuses on the basic theories and the background of the finance and accounting of the child care center. Chapter 3 examines the generic problems encountered in finance and accounting regulation of the child care centers. Then, various alternative solutions to the problems identified in chapter 3 are discussed in Chapter 4 and chapter 4 leads to the actual conditions of the analysis which emerges the issues of efficiency and utilization in the finance and accounting systems of the child care centre. Lastly, Chapter 5 summarizes the findings of this thesis.

This research using analytical framework, found out the following problems in relation to the finance and accounting systems of the child care centre and a number of the current problems to resolve for achieving the best and maximum efficiency in the finance and accounting systems.

Ⅰ. At present, unprecedented number of private child care centers have been caught in financial difficulties. In relevant law, institutional changes can be made to improve and resolve these financial problems and the government subsidy has been drastically increased for private child care center in the future.

Ⅱ. There are a diverse group of stakeholder in each child care center. In relation to the group of stakeholder, financial statements are extracted for their rational decision-making and financial reporting. Each child care center's financial reporting distress stemmed from a lack of rational decision-making. In the process, the importance of financial reporting should be aware of each child care centre through the influence of the government.

Ⅲ. Many child care centers have a lack of understanding of the Regulations of finance and accounting(2007) of child care center and this leads non-compliance that some child care centers do not use a government's administrative system. This issue in complying the Regulations of finance and accounting (2007) apears that the child care center's autonomy is frequently distressed in the finance and accounting system operation. Government's administrative system should be made much more easily to be used for the child care centre's autonomy.

Ⅳ. Some accounting books which are not important in operation, are to be taken out, the stipulation accounting books are to be simplified and the obligation of submitting many documents is to be alleviated, all which are measured in the pursuit of management rationality on the basis of experts' consultations.

Ⅴ. “The finance and accounting regulation of the child care center(2007)” announced by Ministry of Gender Equality and Family, includes many point of defects. They are necessary to give a suplementary policy to them. In addition, the policy will be aligned with the majority of opinions made in the child care center sites in the future.

목차 (Table of Contents)

• 제1장 서 론 1
• 제1절 연구의 필요성 및 목적 1
• 제2절 연구대상의 회계원칙과 방법 3
• 1. 연구대상의 회계원칙 3
• 2. 연구방법 4
• 제2장 보육시설 재무⋅회계 전반의 환경적 배경 5
• 제1절 보육시설 재무⋅회계의 기본 시스템 5
• 1. 보육시설 재무⋅회계의 특성과 법규 5
• 2. 보육시설 재무회계규칙의 운영 방안 7
• 3. 보육시설 재무⋅회계의 수입과 지출 관리 12
• 4. 보육시설 재무⋅회계 결산 15
• 제2절 보육시설 재무회계규칙의 분류와 분석 16
• 1. 설립주체에 따른 보육시설 재무⋅회계 16
• 2. 보육시설 재무회계규칙의 분석 17
• 제3장 보육시설 재무회계규칙 적용 현황의 실태 조사 18
• 제1절 실태 조사의 설계 18
• 제2절 실태분석의 결과 19
• 1. 설립주체별 보육시설 구성 요소 19
• 2. 보육시설 재무⋅회계 관련 실태 결과 22
• 3. 실태 조사 결과의 문제점 제시 41
• 제4장 보육시설 재무⋅회계 제도의 효율성과 활용성 제고 43
• 제1절 보육시설 재무⋅회계 제도의 효율성 제고 방안 43
• 1. 재정 수입의 효율적 확충 43
• 2. 보육시설 재무⋅회계 담당자의 필요성 46
• 3. 재무⋅회계 관련 서식의 5년 이상 보존 48
• 4. 재무⋅회계 관리에 대한 참여도 확대 50
• 제2절 보육시설 재무⋅회계 제도의 활용성 방안 52
• 1. 재무⋅회계 규칙의 인지도의 활성화 52
• 2. 결산과 결산자문위원회의 활성화 54
• 3. 정부의 표준보육행정시스템 활용 필요성 57
• 4. 설립주체별 장부와 서식들의 활용 60
• 제5장 결 론 62
• 참고문헌 65
• 부 록 67