재정관리체계의 구성요인이 발생주의 국가회계제도의 실행성과에 미치는 영향

In Korea, accrual government accounting system was adopted in the fiscal sector of central government from 2009 fiscal year in order to promote a comprehensive and long-term management in public finance sector and seek the advanced fiscal operation. It is the innovative change to introduce and implement the accrual government accounting system in the fiscal sector of the Korean government. The fiscal operation could be managed comprehensively and systematically through the accrual government accounting and national resources could be allocated strategically through the performance management of fiscal project. So it is necessary to manage and spread the innovative changing process successfully through analysing the factors in the public financial management system in order to settle and develop the accrual government accounting system in the fiscal sector. This study analysed the importance of several factors in the fiscal management system affecting the implementing performance of the accrual government accounting system implemented fully from the 2011 fiscal year. To proceed this study, two variables of the acceptance and the utilisation of accrual government accounting system were selected as the implementing performance variables to accomplish the objectives of accrual government accounting system in Korea. Also, the diverse variables concerning the personal, structural-technical, behavioral and institutional characteristics in the implementing stage of the accrual government accounting were identified and these factors affecting the implementing performance of accrual accounting were verified statistically. The results of empirical analysis in this study are as follows. First, the behavioral factors in the public financial management system have a significant positive effect on the acceptance of the accrual accounting system. Analysing the detailed factors, the technical ability of fiscal information system (structural-technical factor), the attention and support of high level public officers (behavioral factor), operational expertise of personnel in the National Accounting Standard Centre (personal factor), strategy of publicity & communication of the National Accounting Standard Centre (behavioral factor) have a significant positive effect on the acceptance of the accrual accounting system. Secondly, the behavioral factors in the public financial management system have also a significant positive effect on the utilisation of accrual government accounting system. Analysing the detailed factors, the attention and supports of high level public officers (behavioral factor), the attention and supports of the Committee of Budget & Account in the National Assembly (behavioral factor), the operational expertise of public officials in charge of accrual government accounting in the Ministry, Offices etc. have a significant positive effect on the utilisation of the accrual government accounting system. Thirdly, the acceptance of accrual government accounting system has a significant positive effect on the utilisation of accrual government accounting system. This means that even though diverse factors in the public financial management system have a complicated effect on the utilisation of the accrual government accounting system, the factors which can improve the acceptance of the accrual accounting system have a positive effect on the utilisation of the accrual accounting system indirectly. Therefore this study suggests the following implications to the members of the public financial management system such as the government institutions, National Assembly, academic world & research institutions and accounting professionals etc. First, in order to enhance the acceptance of accrual government accounting system, it is necessary to improve the technical competency of fiscal information system which makes the accrual accounting system operate in the public sector through upgrading and supplementing the function of fiscal information system. Secondly, in order to enhance the acceptance and the utilisation of the accrual government accounting system, the behavioral factors in the public financial management system are more important, of which the attention and support of high level public officers about the accrual government accounting are essential. Thirdly, in order to enhance the acceptance of accrual government accounting system, it is necessary for the personnel of the National Accounting Standard Centre to communicate with and publicize to the related personnel in the Ministry, academic world & research institutions positively with competence in the government accounting and public finance. Fourth, if the members of Committee of Budget & Account in the National Assembly are more interested in the process of reviewing the accrual based National Financial Statements and support the work of public officials in charge of accrual government accounting in the Ministry, the utilisation of accrual financial statements will be enhanced. Finally, if the operational expertise of public officials in charge of accrual government accounting system would be enhanced, the utilisation could be improved. In order to enhance the operational expertise of public officials in the Ministry, it is necessary to reinforce the education concerning accrual government accounting for the public officials in the Ministry and accept the specialised role of the certified public accountants(CPA) as the accounting expert through increasing the employment of the CPA in the government sector.