지방자치단체 회계제도의 평가와 개선방안

Local governments were published financial statement according to accrual- based accounting system since 2007. Accrual-based accounting system provide statement of financial position, statement of activities, statement of cash flows, statement of budget-actual comparison. These statements are essential factors to assess result of local governments and the people will measure result of local governments. Considering this aspect, this paper evaluated accrual-based accounting system and offer a suggestions. The summary of this study is as follows;①We need to set accounting items defining the activities of governmental sectors and associate the items with budget items. The system should be introduced consistently together with introduction of the performance evaluation system. ②Accrual-based accounting service department of local government and central government are different. Local governmental service departments must be linked with central government. Also local governments must revise law to offer unified accounting reports. ③The statement of activities can not be properly made. So the cost accounting standard should be made. ④Inheritance asset must be appreciated in spite of assessments are very difficult. ⑤Local governments must hire accounting experts and improve education system of accrual-based accounting. And university operate non-profit accounting curriculum to increase practical ability. ⑥Revenues and disbursements closing period of local government is existing because of subsidy of central government. The accounting period of local governments or subsidy enforcement policy must be revised. ⑦Local governments enforce auditing by other people like cpa. The role of accounting specialists is very important. ⑧The environment that interested parties understanding usefulness of accounting information asks accrual-based accounting must be created.