발생주의 국가회계제도 도입 이후 현황 진단과 개선방안

초록

The purposes of this study are to examine accomplishment of adopting accrual based national accounting system and to suggest directions for future improvement in the government financial reporting system. For these purposes, a survey was conducted through the questionnaire distributed to public officers in charge of accounting (125 officers, 69.4%) and certified public accountants (55 CPAs, 30.6%). The results of the survey are as follows. First, besides awareness of DBrain, the degree of understanding accrual based national accounting information is significantly higher in CPA group compared to public officer group. Second, while both groups respond positively on questions related to the areas of future improvement including raising stakeholders’ interests, enhancing information utilization, and training personnel, CPA group’s support levels in those areas are significantly higher. Third, both groups assign higher priority on ‘educating government accounting’, ‘hiring dedicated personnel’, ‘enhancing information system’, and ‘increasing stakeholders’ interests’ among various tasks to perform for future improvement. The implications of this study are summarized as follows. First, it is necessary to build a foundation for government accounting specialists by hiring public officers equipped with accounting skills and opening a government accountant position to public. Second, it is necessary to enhance understandability of national accounting information by users (policy makers, public, congress, etc.). Third, under the program budget system, it is necessary to design a plan to implement performance based financial management using accrual based cost information. Fourth, it is necessary to systemize national accounting education and to expand education program for public officers in high rank. This study contributes to the area of government accounting system by conducting survey with public officers and CPAs, who have direct interests during adoption of accrual based national accounting system, and by deriving tasks to improve usefulness of national accounting information.

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