한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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발생주의회계 및 비용회계와 재정관리에 관한 연구 cover image

발생주의회계 및 비용회계와 재정관리에 관한 연구

Keyword
정부회계, 거시재정운용, 비용회계, 발생주의, 재정성과관리
Title
발생주의회계 및 비용회계와 재정관리에 관한 연구
Authors
박노욱; 박형수; 송호신
Issue Date
2010-12-01
Publisher
KIPF
Citation
pp. 295
Abstract
After local governments had adopted accrual basis settlement in 2007, new national accounting standards will be applied to each ministry of central government from Fiscal Year 2011. Recently, many researchers have been studying on the introduction of accrual basis accounting system and its expected effect, new national accounting standards. But there was seldom research on how to take advantage of various information produced under new government accounting system in the viewpoint of government high rank policy makers or members of the National Assembly. Specially, though there was this attempt partially about local government, central government dimension is wholly lacking real condition. While analyzing experience and on-going issue of New Zealand, Australia, the U.K. that introduced accrual basis accounting and budgeting system earlier than our country, we tried to present suitable direction taking into account historic background and current practice of our own government accounting. We presented various practical use of accrual basis accounting information and developed many fiscal indicators for macro-fiscal management and performance-based budgeting.
Keywords
정부회계, 거시재정운용, 비용회계, 발생주의, 재정성과관리
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