산학협력단 회계처리규칙에 관한 연구 - 개정규칙을 중심으로 -

Recently, the accounting regulations of the Industry-Academic Cooperation Foundation have been revised so that production of clearer accounting information and establishment of the policies related to industry-university cooperation could be possible as the accounting environment changes. However, the fact that the regulations partially revised in 2009 were revised again made it less possible to compare and understand accounting information. Furthermore, by changing the contents of the budget and accounting system on which non-profit accounting is based, the effectiveness of the budgeting system was also lowered. This paper aims at proposing the improvement plans to solve these problems. This study plans in connection with the accounting regulation provisions of the Industry-Academic Cooperation Foundation, accounts, and practical accounting are as follows. First, I proposed how to revise the regulations which were revised in spite of the fact that there were no big changes in adding and dropping of accounts in the statement of financial position and in their contents. Second, the accounts on the operation bill have been revised according to the Matching Principle, but overhead income and expense accounts were added without being based on the regulations. Moreover, the expense account of research costs was excessively subdivided, so we proposed how to simplify the accounts. Third, if the funds statement is deleted from annexed documents, the budget and accounting system which is the basis of non-profit accounting becomes meaningless, so we proposed keeping reporting it. Fourth, I proposed the improvement plans to avoid conflicts with tax laws when calculating the progress rate by the simplified method in accounting of revenue recognition. Fifth, I proposed account adjustments for accounting of a reserve fund for essential business as an improvement plan to solve the problems in practical applications and supplementation of the regulations for a connection with school and business accounting. Sixth, along with overall revisions of accounting regulations in preparation for establishment of non-profit organization accounting standards, I proposed the need to establish the private university accounting system so that the whole educational foundation could be reported as one accounting unit.