지방자치단체 발생주의 회계제도 도입에 따른 대손충당금 설정방안 = A Study on the Determination Method of Bad debts account in Accordance with preparations for the Accrual Accounting System of Local Governments

다국어 초록 (Multilingual Abstract)

The purpose of this treatise is to analyze the rate of bad debts account in accordance with preparations for the accrual accounting system in Korea. To reach this purpose the treatise had analyzed the rate of bad debts to use allowance method for recording uncollectible accounts concerning uncollected tax and an outstanding amount of local governments. The process for study researched the difference between the amount of deficit disposal and all outstanding amount that a empirical criterion turned out when set up bad debts account and how to differ form the each sections of local governments. As a consequence it is proper to set composite rate by percentage-of-receivables method in relation to allowance method for recording uncollectible accounts in actual conditions of local governments and to estimate criterion for the rate of bad debts account to the amount of deficit disposal of the fiscal year-end.

참고문헌 (Reference)

1 한국지방행정연구원, "한국지방행정연구원 지방자치단체 복식부기제도 자산관리 및 평가 제 보고서" 성도회계법인 2004

2 노준화, "충당금,준비금,잉여금 및 적립금의 개념정립에 관한 연구" 고려대학교 경영대학 42 : 1998

3 나영, "최신회계원리" 박영사 2001

4 "지방자치단체 회계기준 공개초안" 2004.4

5 "지방세외수입업무편람" 2002

6 행정자치부, "2002년도 지방자치단체 채권 현황" 2004