한국컴퓨터정보학회논문지 (Journal of the Korea Society of Computer and Information)

  • 제18권1호
  • /
  • Pages.157-166
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  • 2013
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  • 1598-849X(pISSN)
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  • 2383-9945(eISSN)
한국컴퓨터정보학회 (Korean Society of Computer Information)
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지방자치단체 재정관리 투명성 확보를 위한 발생주의·복식부기회계 개선방안 탐구

A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments

  • 최락인 (성결대학교 지역사회과학부)
  • 투고 : 2012.11.09
  • 심사 : 2012.11.26
  • 발행 : 2013.01.31
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초록

본 연구는 지방자치단체의 재정관리의 투명성에 대해 살펴보고 복식주의 발생주의 회계를 통해 이를 효과적이고 효율적으로 활용하여 재정 개혁의 기반을 다지기 위한 관리 방안을 모색하고자 한다. 주요한 내용을 정리하면 첫째, 정부회계기준의 지속적 개선의 필요, 둘째, 회계과목의 설정과 프로그램 예산과목과 연계 필요, 셋째, 정부사업에 투입된 자원의 총비용을 객관적으로 산정하기 위한 원가회계시스템의 구축 필요, 넷째, 공무원의 인식변화와 현재 순환보직 인사제도의 문제점 개선 및 교육훈련을 통한 회계공무원의 전문성 확보, 다섯째, 고위층의 관심과 공직 윤리시스템 강화, 여섯째, 내부 통제와 감시제도의 강화 필요, 일곱째, 독립된 외부전문가의 회계감사 실시와 회계전문가집단의 역할 필요, 마지막으로 효율적이고 실용적인 전산시스템 구축과 연구개발(R&D)사업이 지속적으로 실행되어야 할 것이다.

This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

키워드

참고문헌

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피인용 문헌

  1. 발생주의·복식부기 정부회계 상의 감가상각제도에 관한 연구 vol.18, pp.12, 2013, https://doi.org/10.9708/jksci.2013.18.12.179