발생주의 국가재무제표의 계량분석

초록

The purpose of this study is to analyze the financial data of National Financial Statement under the accrual based accounting system. The results of this study are as follows. Total assets had increased 54.1% in FY 2011 compared to FY 2010, due to the recognition of missing assets and asset revaluation. This would be one of the most important performances from the adoption of accrual based accounting system. After the FY 2011, total assets have showed a slightly upward tendency annually. There has been no rapid change in the composition of major assets (liquid assets, investment assets, general tangible assets, social infrastructure) since FY2011 and there has been no sharp increase or decrease due to specific events by year. As a result of analyzing the composition and trend of the debt, the debt of 2011 showed a large increase compared to the year 2010, which was due to post-employment benefit obligations. Since then, the national debt has been increased more rapidly than that of total assets. It is mainly due to a sharp increase of post-employment benefit obligations, which was newly recognized under the accrual accounting. These results showed that the national financial statements under accrual based accounting system could provide the important information to future policy decisions. That is why accrual based governmental accounting system was adopted in Korea. However, it is necessary to provide various financial health indexes by using the accrual based national financial statements.

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