독립자문기구형태의 정부회계기준 설정주체에 관한 연구 : 프랑스 CNOCP를 중심으로

다국어 초록 (Multilingual Abstract)

Korea carried out reform of accounting standards so that the central and the local governments started adopting accrual-based accounting standards. In Korean system, the central and the local government prepare each accounting standard. Except for some countries, the business accounting standards and the government accounting standard setters are overall identical. There is also a nation whose accounting standards of the government and the business are the same(New Zealand). A country shares an accounting standard among government sectors(Australia). The U.S. and the U.K. whose decentralization levels are high operate dual accounting standard setting organizations while an advisory organization sets the accounting standard(AICPA for the U.S.; FRAB for the U.K.). France also has dual accounting setters of the central and the local governments while an advisory organization sets the accounting standard(CNOCP). This study explores alternatives to set proper government accounting standards. The exploration especially focused on French case having dual government accounting standard setters but operating an independent advisory organization. CNOCP of France involves Central Government and Government-Controlled Organizations Committee, Local Authorities and Local Public Establishments Committee, and Social Security and Similar Organizations Committee and their working groups set diverse alternatives. Thus, Korea needs to consider practically supporting the current social security committee while maintaining the central and local accounting standards committee. Establishing government accounting standards committee in the form of independent advisory organization could enhance independence, expertise, transparency and governance, which would lead to the increased consistency in the government accounting standards.

목차 (Table of Contents)

• Abstract
• Ⅰ. 서론
• Ⅱ. 주요 국가의 정부회계 기준설정체계 비교
• 1. 단일 정부회계 기준설정주체: 호주, 뉴질랜드
• 2. 이원화된 정부회계 기준설정주체: 영국, 미국, 프랑스
• 3. 이원화된 정부회계기준 설정주체이지만 독립자문기구화: 프랑스
• 4. 한국의 정부회계 기준설정 주체
• 5. 회계기준 설정 주체의 조건
• 6. 선행연구 및 분석의 방향
• Ⅲ. 독립자문기구형태의 CNOCP
• 1. 프랑스의 CNOCP
• 2. CNOCP의 구성
• 3. 정부회계 기준 설정
• 4. 한국
• Ⅳ. 독립자문기구형태의 정부회계기준 설정주체 개편 논의
• 1. 독립자문기구형태의 정부회계제도 심의위원회 설치 검토
• Ⅴ. 결론 및 정책제언
• <참고문헌>

참고문헌 (Reference)

1 심재영, "정부회계기준의 이원화의 적합성에 관한 연구" 9 (9): 113-148, 2011

2 일본공인회계사협회, "정부회계기준설정: 해외사례연구분석" 2014

3 정성호, "정부회계기준 설정주체 설계를 위한 제언" 2016

4 다음, "백과사전"

5 정성호, "발생주의 재무회계 결산제도의 유용성 강화 연구" 안전행정부 2014

6 법제처, "국가법령정보센터(각 법률 검색)"

7 정성호, "국가 및 지방공기업 등의 회계기준 개선" 2016

8 CNOCP, "Rapport d’Activite 2011 locales en chiffres 2013" 2012

9 CNOCP, "Programme 2013 du Couseil de normalization des comptes publics Travaux en cours et a engager"

10 DGCL, "Les Collectivit es Dodd–Frank Wall Street Reform and Consumer Protection Act"

11 CNOCP, "CNOCP"

12 CNOCP, "Annual Report" 2015

13 CNOCP, "Annual Report" 2014

14 CNOCP, "Annual Report" 2013