국가회계정보를 활용한 사회기반시설의 효율적 관리방안에 대한 연구

[Purpose]This paper investigates the usefulness of accounting information in financial statements of government in terms of asset management. Specifically, we focus on the infrastructure asset because the portion of infrastructure in assets is of great importance and the maintenance cost from deteriorated infrastructure is relatively high. [Methodology]First of all, we examine the National Accounting Standards for infrastructure in Korea. Then we search the IPSAS and other countries such as Australia and America. To find out the usefulness of accounting information, we search the financial statements prepared by the Australian Transportation Department as the best case for infrastructure. Specifically, we focus on the road because the maintenance cost of road rapidly increases. [Findings]The Australian Transportation Department provides the detailed information about infrastructures and performance indicators to evaluate planned performance. They also provide the reason on meet or beat the target in the report. More importantly, they set the mission align with the government’s mission. It enables the every department to accomplish their performance with consistent goals. This procedure is based on the asset management system. [Implications]Starting with identification of asset we have, we need to decide whether the budget for the specific asset is allocated or not. To do this, asset management system for infrastructure is required. Then accounting information from the asset management can provide useful information for various business decision in government.