우리나라 정부회계제도에 관한 연구 = A S tudy on Korean Goveernmental Accounting System
저자
발행사항
서울: 서울산업대학교, 2002
학위논문사항
學位論文(碩士) -- 서울産業大學校 鐵道技術大學院: 鐵道經營서비스學科 2001
발행연도
2002
작성언어
한국어
주제어
KDC
325.9 판사항(4)
발행국(도시)
서울
형태사항
vii, 102 p.: 삽도,챠트; 27 cm+ 3.5"디스켓 1매 포함.
일반주기명
참고문헌 : p. 96-99
Abstract : p. 100-102
소장기관
It is time for the government to be deeply concerned about the financial renovation and make every effort on it, and more than anything else, the movement for improvement on budgetary account system is quite urgent. Korean budgetary account system is incapable of receiving actively the great change in administrative environment. Since compilation of the budget is not established of objective estimation of cost and income, it is difficult to closely assess the management and result, and object information on the governmental asset and liabilities lacks, and institutional means of reflecting the result of budgetary management to the next financial year do not exist.
In addition, since the governmental budgetary accounting is based on the bookkeeping by single entry for pay-as-you-go policy, the fact that information on the cost for governmental activities and the measurement of its operation with prospect for better appropriation is not presented to a nation, is not appropriate budgetary accounting to the government aiming at being small but efficient enough. Following are what is necessary for the governmental budgetary accounting system.
First, the renovation of budgetary accounting institution should go ahead so as to increase the efficacy of governmental activities. For this to be possible, the government should try to introduce the budgetary system focusing on productivity, replacing the present accounting system by bookkeeping in double entry on the basis of accrual accounting. Adopting the budgetary accounting system which can present an objective information on the prime cost and outcome of governmental activities, is essential for both increasing the efficiency of administration and creating confidence of a nation in the government.
Second, in order to maximize me public responsibility of government, the budgetary accounting system should include the means by which t the condition of governmental finance and its operational result may be objectively analyzed in the level of both microscopic and macroscopic dimension. Through this change, the value of money levied from the enterprise and each member of nation, may be analyzed in transparent mode, by which policy-maker can make reasonable and rational decision on the basis of accumulated data from the analysis, ultimately increasing the efficiency and soundness of finance.
Third, transparency and reliability should be counted in budgetary accounting. The transparency herein means that the information of governmental financial state a member of nation want or need to know can be accessed and easily retrieved by governmental service or that the government kindly report to the people the detailed information. It should never be neglected that such transparency is the shortcut for satisfying the right to know the reality of governmental state of finance and is the way the government could get trust from the nation.
Also, KORAIL(Korean national Railroad) should be careful of the following argumentations with regard to accounting system.
First, securing the specialized professionals is essential and systematic education for them is highly required according to introduction of new accounting system and tax accounting after due private-management of KORAIL.
Second, establishment of the bylaw of a business company in relation to the introduction of private-management system, is important.
Third, provision for operating fund should be accomplished. Although the fund for operation is dependent upon the government money at present, it should be unavoidable for KORAIL to do under the same financial environment as any other privately-run companies do. Accordingly, present system should totally be reconsidered to be prepared for the new environment.
Fourth, construction of computerized accounting system for railroad is necessary. The accounting system capable of integrative management of all the procedures including not only taxation business report, settlement of account on income management and cost for managing debt, and general asset management, but also railroad management system for administration, prime cost, and budget.
Regarding the KORAIL under progress of private-management as a part of renovating the structure of the company, I hope those professionals such as certified public accountant, scholar in the relevant field, revenue officer and lawyer will partake in the research of renovating the overall system of KORAIL. Together with this, I hope KORAIL will be the motive power for national competitiveness by the interest and cheer-up from the nation.
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