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.
- 발생주의회계 및 비용회계와 재정관리에 관한 연구(Application of accrual accounting and full-cost information in the central government's fiscal management)
- 박노욱; 박형수; 송호신
발생주의회계 및 비용회계와 재정관리에 관한 연구(Application of accrual accounting and full-cost information in the central government's fiscal management)
서울 : 한국조세연구원
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Financial Policy|