우리나라의 국가부채 산출과 관리방안 연구

초록

[Purpose] The Ministry of Strategy and Finance, the Bank of Korea, and international organizations announced a total of six government liabilities. Information users are having difficulty making decisions due to various kinds of government liability. In this study, we identify the cause of the difference of government liability and suggest ways to improve management. [Methodology] This study focuses on the liability statistics of Korea, examines the criteria, scope, type and size of liabilities, analyzes the causes of differences, and suggests ways to improve liability management. [Findings] As a result of the analysis, the differences in government liabilities occurred because each standard differed from its scope of comprehensive coverage and recognition. [Implications] It is anticipated that it will be possible to help external users understand the overall calculation of government liability and liability status, and suggest ways to provide information useful for internal users’ decision making by deriving management measures for government liability.

키워드