地方自治團體 豫算會計 情報 시스템에 관한 硏究 = (A) Study on the Budget and Accounting Information System of Local Governments in Korea

다국어 초록 (Multilingual Abstract)

The purpose of this study is to develop a better model for budget and accounting information system of local governments as local autonomy in Korea requires the local finance to be managed soundly. The focus is especially on the development of a improved model for the financial disclosure in the light of the judgement that improving the disclosure system should go first in order to meet citizen's right to know of local finance operation. This judgement is based on the current situation that central government's policy to introduce the accrual basis of accounting and double - entry book keeping system to government accounting system is still not realized, and even though its driving direction may be confirmed, much time and cost would be required for the system to be implemented in the administration spot, so that improving the disclosing model prior to confirmation of the policy might be meaningful.
In chapter 2, the theoretical background of current budget and accounting information system in local governments were over viewed, with the emphasis to its function, the importance of financial disclosure, and new perception of local government accounting as local autonomy in Korea gets on the right track.
In chapter 3, the facts about the current budget and accounting information system in Korea was analyzed and its problems were pointed out. Especially the pros and cons for introducing business accounting factors to government accounting system were examined and the importance of settling accounts was highlighted.
In chapter 4, results of the interview and questionnaires were reviewed, which were conducted for gathering opinions of working - level officials, certified public accountants, members of local assemblies, press, and local residents. Furthermore, simulations, based on the real financial data of Chinju City, were presented, which aimed at remodeling the current local governments' financial reporting systems into financial statements of business accounting.
In chapter 5, the improved model for the current budget and accounting information system of local governments were developed. In this context, introduction of capital budget system and strengthening of the function of account closing to feedback to budget were tried out. The improvement of financial report system and activation of assessing & auditing financial operation were also stressed.
Through the above considerations, a conclusion was derived that current budget and accounting information system of local governments in Korea does not meet environmental changes of local administration with the inauguration of local autonomy. It means current system is not suitable for analyzing and reporting local budget operation as a whole. It lacks also in business accounting factors indispensable to management administration in local governments and does not supply proper information to residents and interest groups.
The recommendations, in this context, suggested from this study are as follows.
First, It is advisable to reconstruct current budget system into capital budget (double budget) system. This is based the on judgement that capital budget system is superior to the current system in financing local governments' projects and makes it possible for local governments to take care of general accounts, special accounts, and various funds as a whole. Double budget system, on the other, is facing some criticisms that it causes expansion of the scale of local finance and rational distinction between ordinary accounts and capital accounts is difficult. Notwithstanding these criticisms, introduction of double budget into current budget system is strongly recommended in step with exchanged local administration environment.
Second, feedback function of account closing to budget preparation is required to be strengthened. For this purpose, Recognition of the importance of account closing's function in managing finance nowadays should go first, together with reasonably adjusting the cycles of account closing and budget preparation.
Third, the current disclosure system is recommended to be improved. As examined earlier in the simulation, remodeling the current financial reporting system into financial statements currently used in business accounting enables local government to meet various interest groups' need. Furthermore, new disclosing devices such as dissemination of financial information through internet are advisable in step with the spread of computer communications. Proper outcome measure Indicators are anticipated in order to quantify the degree of attaining agreed-upon goals of the community, in partnership with producing community profiles.
Fourth, Assessing and auditing of operation of local finance should be more activated. For this purpose, establishment of private companies like Moody's Investors Service and Standard & Poor's in USA, which rate local governments' credit and thus help residents choose which local bonds to buy, is strongly anticipated. Local governments are also required to make thorough self diagnoses to detect drawbacks in operating local finance, together with developments in value - for -money audit methods.
the meaning of this study is that it developed a better model for budget and accounting information system of local governments in Korea with the emphasis on improving disclosure system, when central government is now implementing the projects revising basic principles of government accounting system. The study also recommended a new disclosure model for budget and accounting information in low level local governments through the simulation with real data. In the simulation, some meaningful points are presented. They are ⅰ) reorganization of current local budget into double budget forms. ⅱ) introduction of business accounting factors to government accounting system, such as balance sheet, operating statement, statement of cash flow, and statement of retained earnings. Together with making these recommendations, the study adopted a new approach, management control, which recognizes project planning, budget preparation, accounting, and audit as a continuous cycle. Those previous studies, in contrast to this study, maintained the position that accounting is internal process isolated from other phases.
As mentioned above, however, the limit of the study is that it narrowed its scope to developing an improved model for disclosure of financial operation under the current accounting system by introducing business accounting factors. Therefore, revising all processes of accounting in local governments was not intended. It has another limit that results of interviews and questionnaires are not proper to be generalized in other local government areas.
Further studies, therefore, are recommended to follow.
ⅰ) First of all, a study for making general consensus on the purpose and standard of local government accounting in Korea. Therefore, the central government's current job seeking for new standards for the government accounting system should be more accelerated.
ⅱ) A study on the managerial accounting to back up correct cost estimation needed for various projects now being conducted in many local governments in order to meet residents' needs.
ⅲ) An empirical study on financial information users' specific requirements and their decision making behavior

목차 (Table of Contents)

• 目次
• 第1章 序 論
• 第1節 硏究의 目的 = 1
• 第2節 硏究의 方法 및 範圍 = 4
• 第2章 地方自治團體 豫算會計 情報시스템의 理論的 背景
• 第1節 豫算會計 情報시스템의 意義 = 5
• 1. 意義 및 機能 = 5
• 2. 豫算會計 情報 公示의 重要性 = 10
• 3. 地方自治團體 豫算會計 情報 利用者 및 情報慾求 = 11
• 4. 主要國의 豫算會計 情報의 公示시스템 比較 = 21
• 5. 豫算會計 情報시스템의 未來 = 27
• 第2節 地方自治團體 豫算會計의 槪念的 構造 = 30
• 1. 意義 및 特性 = 30
• 2. 目的, 基準 및 區分 = 33
• 3. 測定焦點 및 認識基準 設定 = 41
• 4. 地方自治團體의 豫算過程 = 49
• 5. 豫算과 會計의 連繫 = 51
• 6. 豫算會計 環境 變化 및 限界 = 53
• 第3節 先行 硏究의 檢討 = 63
• 第4節 硏究分析의 틀 = 65
• 第3章 豫算會計 情報시스템의 現況 分析
• 第1節 시스템 運營 및 情報 公示 = 68
• 1. 豫算會計 情報시스템 運營 實態 = 68
• 2. 豫算會計 情報 公示 現況 = 70
• 第2節 企業會計 要素의 導入 및 運營 = 75
• 1. 論爭의 所在 = 75
• 2. 複式簿記 시스템 運營 = 81
• 3. 固定資産에 대한 減價償却 實施 = 85
• 4. 運營成果報告書 作成·公示 = 88
• 5. 貸借對照表 作成·公示 = 93
• 第3節 豫算의 中·長期的 編成, 運用 및 決算情報의 피드백 機能 = 94
• 1. 中·長期 地方財政計劃 制度의 運用狀況 = 94
• 2. 決算情報의 피드백 機能 = 98
• 第4章 豫算會計 情報시스템에 대한 設問調査 및 企業會計 公示 適用 시뮬레이션
• 第1節 設問調査 = 100
• 1. 調査의 設計 = 100
• 2. 會計處理 및 情報 公示 = 102
• 3. 豫算 編成 및 決算 = 113
• 4. 分析의 綜合 = 116
• 第2節 企業會計 公示 適用 시뮬레이션 = 118
• 1. 豫算書 = 119
• 2. 貸借對照表 = 125
• 3. 運營成果報告書 = 130
• 4. 現金흐름表 = 136
• 5. 利益剩餘金處分計算書 = 143
• 第5章 地方自治團體 豫算會計 情報시스템 改善方向
• 第1節 資本豫算制度 및 企業會計 要素의 導入 = 146
• 1. 資本豫算制度의 導入 = 146
• 2. 企業會計 要素의 導入 = 157
• 第2節 決算情報의 피드백 機能 强化 = 158
• 1. 決算에 대한 새로운 認識 = 158
• 2. 豫算과 決算의 實質的 連繫 圖謀 = 160
• 第3節 公示方法의 改善 = 161
• 1. 財務諸表 形式으로 改編 = 161
• 2. 인터넷을 통한 公示 = 164
• 3. 合理的인 成果測定 指數의 開發 = 166
• 第4節 財政運用 狀況에 대한 評價의 活性化 = 168
• 1. 民間 獨立機構에 의한 評價 = 168
• 2. 行政機關에 의한 自體評價 = 170
• 3. 成果監査의 內實化 = 172
• 第6章 結 論
• 參考文獻 = 179
• ABSTRACT = 202