It has been 200 years for Catholic declared the gospel in Korea. During that time, the scale of Korean Catholic Association becomes large after quality and quantity growth. However, it is true that shows many problems with using property in order to m...
It has been 200 years for Catholic declared the gospel in Korea. During that time, the scale of Korean Catholic Association becomes large after quality and quantity growth. However, it is true that shows many problems with using property in order to manage the church. For the Korean Catholic Association to grow and to the church in a transparent, its basis and consider the contents of the financial executive with the necessary budget and accounting state systematic for the church management.
The major sources of revenue to run the church is devoting money and consisting of Denarius Cultus(교무금) which likes tithes as an expression of gratitude to the grace that believers have received from God. The budget that formed to run a church based on financial should manage by evangelical in a first place. Jesus Christ loved those people who have marginalized. (Mt 25, 31-40). The reason why the church pays attention for the poor, the people who are avoid and suffering is the goal and mission of church. However, if it is not practically love and care these people, the church will lose the meaning of its existence.
The researcher of this essay will search for the church that is using and managing the property and working practical charity business, the specific purpose of church by the data of Incheon Diocese of Catholic Church in Korea.
In the first chapter, the major source of church’s income, like the tithe and donation, is theoretical background of bible how it has written in Old Testament and New Testament.
The tithe from the Old Testament is those people who are represented faith and expression of gratitude to God. The tithe appeared in several Old Testament, such as Pentateuch, Historical Books, and Prophetic Books. Moreover, it shows that the purpose and meaning of tithe has changed for Israelite time after time. The present writer looked over the feature and meaning of the tithe in Old Testament by a chart. The similarity of the tithe in every Old Testament is the religious significance of dedicated to God and God owns the property. In addition, the characteristic of tithe changed start with the origin of the tithe and extend to belief, a point of tithe, social and religious, the meaning of the tithe, shows the gratitude, confession to God and love neighborhood.
In New Testament, the tithe and donation mentioned through Synoptic Gospels, Acts of the Apostles, and the Epistle of Saint Paul. Compare with Old Testament, New Testament does not refer to the tithe and donation. However, through Jesus Christ’s clear statement, the definition of the tithe and donation can find by keep and restore “justice,” “mercy,” “faithfulness.” In Act of the Apostles and the Letter of Paul, it shows teaching of St. Paul about donation and the reason of it. If you look at the description of the contribution of Paul, he is talking about donation with a clear purpose.
The purpose was to distribute the meaning of Christian’s love and mercy, justice and peace, sharing, friendship and unity for the Jerusalem that was fallen under famine. Through New Testament, Christians should be solid, sharing, devoted to promise, act justice other than their own property or possession. By teaching of Jesus Christ and action of Paul, the reason of tithe and donation can find easily.
In the second chapter, we will look through the similarity and difference of Old Testament and New Testament how they teach a conception of material goods by order of the church. The goods are for worship to God, required property of living expenses for priest, also expend for the donation as holy missionaries with charity.
To accomplish a goal of church, the present writer inquired about church’s possession by church regulation about using property and the law of the country where the church belong. The reason for this investigation is the asset and goods of church for volunteering which is the characteristic of the church. Therefore, it should have emphasized that the importance of possession in church is for helping.
In third chapter, the writer of this essay made an analysis of business accounting data based on Diocese of Incheon in Catholic Church of Korea. The financial management of Incheon Diocese, look over its regulation, and estimation and settlement of accounts to operate the church.
A study for analytic based on synod of Incheon Diocese and estimation and settlement accounts between 2006 and 2011. With this basis, we may find that church is working what the Bible teaches properly.
Loving the neighborhood is an intention and a mission of church, which cannot force by others. The purpose of this analysis is not blaming the church management about proper managing church and practicing purposed business. It is about reflection and innovation of church. Through synthetic analysis and a suggestion, church should come to maturity, use the possession of God and love the neighborhood with care.
All the church’s property does not have its goal in itself. It is a tool of church’s ultimate goal and service for others. Therefore, not only we should work with the church property, but also with all possessions and goods; we must be interest to practice all of these.
The Possession is not only for one’s self, but also for share with the neighbor, especially for the poor and people who are apart. It should be a tool for definition of loving neighbor hood and common goods.
Church performs a unique goal business for the poor as a moral and charity. When the church establishes the budget, the best thing to do is performing the estimation for the people who are volunteering for church and the poor so that makes an action and a purpose justify the means of the business.
As this research of accounting data of Diocese of Incheon, the present writer certain the flexible control on budget management will allow church to execute its plan.
Budget to operate the church can be an im