국립대학 기성회회계 폐지에 따른 예·결산회계제도 개선방안：A국립대학 사례를 중심으로

This paper suggests policy directions preparing for the adoption of ‘Act on Accounting and Finance for National University’ using scenario approaches. This paper provides five policy directions in consideration for the professionalism, autonomy, and responsibility of national university. The first scenario is that budget and accounting expert committee and committee of professors deliberate budget proposals of national university at the same time. This is most similar with the current process of A national university's deliberating budget proposals. The second is that committee of professors takes the upper position than budget and accounting expert committee. In this scenario, project agency and executive office suggest budget proposals, and then budget and accounting expert committee and committee of professors deliberate budget proposals orderly. The third is that in the proposal stage, committee of professors reflect their opinions. In this scenario, committee of professors reflect their opinions from budget proposal to decision of finance committee. The fourth is the scenario reinforcing the professionalism of finance committee. In this scenario, finance committee reflect their opinions on budget proposal using a budget and accounting subcommittee. The last is that committee of professors take part in finance committee and budget and accounting subcommittee as a member. These five scenario provide five policy directions in preparing for the adoption of ‘Act on Accounting and Finance for National University,’ and this paper gives basic guidance to other national universities.