Earticle

초록

영어

In Korea, local governments introduced double-entry bookkeeping, accrual basis accounting system in 2007, and the government is scheduled to introduce it from 2009. In this study, useful accounting information were compared and researched to compare the government and local government accounting with business accounting, and desirable way to raise usefulness of the government and local government accounting information were proposed by grasping characteristics of the government and local government accounting. Based on these, desirable way to raise usefulness of the government and local government accounting information are as follows: First, in order to secure connection between budget and accounting, amendment of related law should be promoted. Second, CFO system should be introduced, and systematic education on public official should be carried out. Third, development of appropriate computerized accounting system should be done beforehand. Fourth, practical guide should be made and provided, and Q&A center should be set up and operated.

목차

I. 서론
 II. 회계정보의 유용성
 III. 국가회계 · 지방자치단체회계의 특성
 IV. 회계정보 유용성의 비교
 V. 요약 및 결론
 참고문헌
 Abstract

키워드

저자

• 박상임 [ Park, Sanglm | 수원대학교 경영학부 교수 ]
• 허웅 [ Heo, Woong | 고려대학교 행성학과 박사과정, 공인회계사 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  생산성연구: 국제융합학술지 [Productivity Research: An International Interdisciplinary Journal]

• 간기

  격월간

• pISSN

  1225-3553

• 수록기간

  1987~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 330