개인설립 유치원의 회계 투명성 제고를 위한 회계 모형개발 및 적용

The purpose of this study was verifying the major factors that made noncorporate kindergarten accounting inaccurate. For the object of the study, the research investigated awareness and demands of accounting professionals and kindergarten directors and Delphi survey. The results of this study by the research process problem is as follows. First, the accounting operation system related to the noncorporate private kindergartens can be gradually turned into an objective and systematic. Noncorporate private kindergartens are introducing an accounting program or specialized agency charged with accounting showed that seeks to operate in a professional and structured financing. Second, such as earned by the loan, capital investment and external resources is necessary because of institutional factors is absolutely necessary to recognize the persistence of private kindergartens. And right to recognition of depreciation and compensation would be needs because it is responsible for the operational necessity of the fee and the founder of the kindergarten building shall be included in the noncorporate private accounts of the kindergarten. Third, depreciation, reserves, borrowings and related expenses, such as the right to property guaranteed availability of the founders will be recognized in order to be transparent, that gives a direct impact on the transparency of noncorporate private kindergartens accounting. Fourth, the transparency of noncorporate private kindergartens accounting will be reset to the new standards by the harmonization of operational factors and institutional factors. Fifth, the noncorporate private school accounting system has the disadvantage in the noncorporate private financial accounting rules , that is, the rule and program of the kindergarten, institutions and noncorporate private kindergartens with the contents of the difficulty and lack of accounting skills of kindergarten, so, it does not accurately reflect the actual financial management situation. New and discussed with the institution that issues such as the improvement should be considered as an item insertion is required for the noncorporate private kindergarten Financial Accounting rule.