지자체의 복식부기 자산평가를 위한 GIS적용 -거제시를 중심으로-

Local government needs to an official document to conserve and manage its assets under the control of it by performing public duties. The central government adopted double entry bookkeeping in January of 2007 is demanding that local government should make reports of asset management that are related to assets and debts by using double entry bookkeeping. It is also imperative to assess assets of local government's public facilities in order to adopt double entry bookkeeping. But it is hard to exactly inspect some facilities that are constructed underground. In case of Geoje City, this study also found out that 70~80% of the clauses about facilities such as road and water supply in GIS database can be applied for assessing assets by double entry bookkeeping. Due to the weak connection between double entry bookkeeping and GIS database, local governments have to make more study in order to practically use double entry bookkeeping system..