정부출연기관의 회계제도 문제점 분석
(A) study on the accounting system for government-sponsored institutions
정부출연기관 회계제도 회계정보;
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This study examined the accounting system of government-sponsored institutions through characteristics and systems of the government accounting and the corporate accounting, and presented institutional problems based on the process of budget and accounting and on a relevant system that are being currently enforced, and the improvement plans for an accounting system of government-sponsored institutions as to those matters. Also, it analyzed characteristics of the government accounting, the process of budget and accounting, and the relevant accounting system that are included in a study target of this study, and presented problems about the accounting system of government-sponsored institutions, through classifying by each system. As to problems of an accounting system for the government-sponsored institutions, it presented improvement plans for each problem, by classifying into the problem based on the system of budget and accounting and on the accounting standard, and the problem based on the revenue recognizing standard and on the adequacy of accounting guide. In terms of improvement plans for problems, it is needed to attain the introduction of the corporate accounting standard suitable for the budget system of government-sponsored institutions, together with the introduction of free-competition logic, and at the same time, requires the development of an accounting report such as a document of budget and settlement that can objectively and rationally evaluate the ability of performing a project. Also, aiming at the adequacy of accounting guide, it applies the strictly corporate accounting standard, and suggests the improvement in the standard in order to be capable of applying the accounting standard of government-invested institutions, as to matters that are caused by characters peculiar to the government-invested institutions without the corporate accounting standard. Aiming to reinforce the mid-and long-term efficiency of finances, it will need to positively introduce the accrual basis, escaping from some cash bases. The auditing of the Board of Audit and Inspection according to the law for the Board of Audit and Inspection, in terms of the government-sponsored institutions, is needed to prioritize the external auditing system of a certified public accountant, and even as to several kinds of management performance evaluation, it suggests the improvement in a system that can be attained on the basis of the accounting information after external audit. The purpose of this study was to emphasize an improvement plan aiming at setting up an accounting system of the government-sponsored institutions coping with the accounting environment that is changing, at offering the financial information with the timeliness by the government-sponsored institutions, and at securing the accounting transparency.