공기관 구분회계제도 시범도입기관의 도입 사례 연구

초록

[Purpose]The government has tried to introduce “separate accounting systems” of 7 organizations for a demonstrational purpose in order to pursue so called “normalization of publicly－owned organizations”. The purpose of this study is to analyse the operations of separate accounting systems of 7 organizations based on the thoeretical framework of Hong(2016). [Methodology]From a comparative perspective, we identify the validity of separate units, separating methods for the items in statement of financial position and income statement, reflecting internal transactions, and preparing subsequent separate reporting after initial statements. [Findings]Consequently, we raise questions about the possibility of the resource leak in the regulatory services, the significant differences of separating methods for debts and net－assets across 7 organizations, and the difficulty of debt management mainly resulting from lack of definite guideline. [Implications]This study emphasizes that the authority should pay more attention to the low level of uniformity and comparability before separate accounting systems will be further applied to other publicly－owned organizations. We hope that an appropriate guideline for separate accounting systems will be established for diverse uses including debt management, the calculation of costs for rate－making, the evaluation of efficiency by sectors, and performance evaluation.

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