산학협력단 관련회계의 비교 분석

The industry-academy cooperation accounting system was not only implemented in Korea for the first time but also is a new type of accounting and management system which suggests many problems in its application procedure. Therefore, I examined its current situation and suggested 10 improvement directions in the future derived from a comparison analysis after comparing and analyzing academy accounting and nonprofit accounting which had an influence on the industry-academy cooperation accounting, the sub organization of a university and industry-academy cooperation accounting. It is necessary to take a look at the introduction of the following elements. Firstly, introduction of a guidebook system of nonprofit accounting through comparison of the legal bases. Secondly, introduction of tax free benefits about profitable businesses through comparison of the accounting scopes. Thirdly, unification of the terms for treatment and special cases rules through comparison of the accounting terms. Fourthly, completion of the consolidated financial statements through comparison of the financial statements scopes. Fifthly, introduction of a flexible estimate-exclusive system through comparison of the application of the accounting estimate system. Sixthly, revision of unnecessary provisions through comparison of accounting principles. Seventhly, unification of the form standard to enable cross-check through comparison of the balance sheets. Eighthly, application of the normal standards to handle profits and expenses through comparison of the administrative accounts. Ninthly, introduction of flexibility to handle counter measuring capital through comparison of the capital accounts Tenthly, introduction of the academy accounting and nonprofit accounting system to handle bad debt and depreciation through comparison of the properties and debts evaluation standards