방송사업 규제회계제도 개선방안

This study shows that the accounting information is necessary for broadcasting regulatory agency to carry out regulatory decision effectively and suggests how to establish accounting separation for broadcasting industry. The reasons why the broadcasting regulatory agency needs regulatory accounting information are first, to calculate the subscription fee of KBS based on cost information, second, to approve the subscription fee of the cable or satellite broadcasting provider, third, to calculate re-transmission fee for the terrestrial content appropriately, and finally, to impose a charge for broadcasting and communication development fund appropriately. Considering the necessity of these accounting information, this research shows that current accounting regulation rule ("Guidance on the Accounting and Reporting of Broadcasting Business") is not enough to achieve regulatory needs, because it could not allocate or trace the asset and operating expenses of broadcasting company to broadcasting business segments directly. In order to meet the accounting information requirements which the broadcasting regulatory agency requires, it is indispensible that the asset and operating expenses are directly traced or allocated by accounting division unit completely. Thus, this study recommends that accounting separation should be executed into three stages step by step. In the first stage, the accounting information between the broadcasting business and the non-broadcasting business should be separated. In the second stage, the asset and profit and loss information by broadcasting licence units should be separated. In the third stage, profit and loss information separately by each channel and product(tier) could be separated only if regulator requests.