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地方自治團體의 豫算會計制度運用改善에 관한 硏究 : 昌原市를 中心으로 원문보기
(A) study on a Scheme the Development of Budget Accounting System in a Local Government : With Special Emphasis on Changwon City

  • 저자

    정상환

  • 학위수여기관

    昌原大學校 行政大學院

  • 학위구분

    국내석사

  • 학과

    행정학과 일반행정전공

  • 지도교수

  • 발행년도

    2003

  • 총페이지

    iii, 80p.

  • 키워드

    지방자치단체 예산회계 운영개선 창원시;

  • 언어

    kor

  • 원문 URL

    http://www.riss.kr/link?id=T9169130&outLink=K  

  • 초록

    The purpose of this study is to find out a problem in the budget accounting system of a local government and then to work out a reform measure for it. The content of study is, first of all, about the problem of the government reform toward enterprise-type national politics operation of advanced nations, in which competition, fruit and compensation are emphasized, from the 1980's till today. It's because, to achieve the purpose of government reform, advanced nations have carried out extensive administrative·financial reform, and the most important field of reform is the one of government accounting system. The main reason is that it is the most objective material of verification to measure the fruit of government activities, therefore because the object of reform can not be achieved unless a budget accounting system, by which one can produce useful financial information, is improved. This thesis is composed of total 5 chapters. The first chapter, as the area of research, was restricted to the purpose and method of research and general accounting of a local government, a budget accounting system. The second chapter looked into the concept and type of government accounting, the requisites for government accounting, and the characteristics of budgets accounting in a local government. The third chapter analyzed a problem in budget accounting system of Changwon City from various point of view, after dividing the present state and problem budget accounting system of a Changwon City into the aspects of budget, accounting and settlement. The fourth chapter looked into a scheme for the gradual development of budget accounting system of a local government, after dividing into the aspects of budget, accounting and settlement. Finally, the fifth chapter was the summary and conclusion of study, it concluded that the development of budget accounting system of a local government could be achieved through the reform of budget accounting system into double entry system, establishment of long-term·future-oriented financial management foundation, supply of useful accounting information for increasing productivity, and securing the transparency and responsibility in the financial activities of government.


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