감사효율성 제고를 위한 국․공립대학, 국립대학 법인 및 사립대학의 회계기준 비교분석

The purpose of our study is to analyze the differences in accounting standards for national universities, national universities, and private universities for efficient supervision and auditing. For this purpose, we reviewed the current laws that are the basis of accounting standards for national universities, national universities, and private universities, and analyzed the legal basis. In addition, we analyzed different accounting standards applied to college accounting and found common elements and differentiating factors. As a result of the analysis, the National University Accounting Act introduces accrualism and double entry bookkeeping. However, most of the regulations are in the form and terminology of cash-based and single-entry bookkeeping, and they are ambiguous in their budgeting, financial status and financial operation charts. Financial accounting rules of private universities appear to be similar to the National University Accounts Law except for some details. The major difference between the National University Accountancy Act and the financial accounting rules is that they prescribe accounting principles, financial reports and financial statements. However, it did not provide concrete accounting treatment guidelines, so it could not clearly define the distinction. The financial accounting regulations of the national university corporation were similar to those of the private school financial accounting rules, and it was judged that they were not suitable for university accounting. The special rules for financial accounting applied to private universities prescribe budget, accounting and settlement, and it is analyzed that it provides a big framework of university financial accounting. This paper proposes some suggestions based on the analysis results. First, the long-term proposals to improve audit efficiency are the accounting standards integration of national universities, national university corporations, and private universities. Second, the short-term view suggests that audit efficiency are the maintenance of laws and regulations under the current system of national universities, national university corporations and private universities accounting standards. This study will provide useful information to the university accounting professionals by suggesting ways to improve the university accounting environment.