사회복지법인 회계제도 인식정도가 회계 투명성 및 신뢰성에 미치는 영향

At present, needs for social welfare have been increased, enhanced, and diversified so that a supply and an operation of welfare funds have become more important for a social welfare corporation, an entity of civil social welfare service. Furthermore, it has become necessary for making funds supply, operation and administration of results to be more transparent and it has emphasized on a reliability of the operation of social welfare facility from its community even more in order to provide a welfare service of high quality through activating donation culture. This study was aimed to demonstrate empirically the impact of recognition and satisfaction degree for the accounting system, such as financial accounting rules of social welfare corporation and facilities, upon the transparency of accounting and the reliability of operation. The results of demonstration show the following; the recognition degree is varied according to a scale of budget and a year of establishment, the satisfaction degree is varied according to a type of facility and a year of establishment but not according to a scale of facility, the reliability is varied according to a year of establishment only but is independent of a type of facility and a scale of facility. Therefore it has shown as a recognition degree and a satisfaction degree for accounting system is higher, as a transparency of the social welfare corporation accounting is improved and a reliability of the corporation and facility operation is increased. From the results of the questionnaire survey in this study and proceeding studies, the following systematic practical methods to improve a transparency of accounting information of social welfare corporation have been suggested: improvement of the budget and accounting system, clarification of funds accounting, application of double entry bookkeeping for improving the accounting problems of single entry bookkeeping, reinforcement of accounting training course, improvement of donation management system, and improvement of the problems of auditing system. Also, the following have been suggested to secure reliability of the facility operation: establishment of reasonable standards for facility operation, improvement of the problems of contract and commodity management, improvement of donation management system, evaluation of the results in accordance with an introduction of cost accounting system, and improvement of auditing system.