지방회계에서 발생주의･복식부기 재정분석지표의 개선방안 연구: 개념체계상 ‘유용한 재무정보의 질적특성’의 관점에서

In this study, I examined the 29 indicators of double entry bookkeeping financial indicators published in local government financial statements. To raise the understanding of information consumers based on them, and to provide information in accordance with the useful qualitative characteristics of financial information in the conceptual framework, Duplicate indicators and indices without meaning themselves were removed, and some new indicators were added to present the new 17 financial indicators. Local governments have introduced accrual and double entry bookkeeping financial statements in 2007, selected and released indicators, and financial statements are getting more complicated over time. In the case of introducing double entry bookkeeping system, it is necessary to process the complexity of information gathering and sorting without knowing what information is essential and useful. But about 10 years have passed and now, Consumers have reached a level where they need to know what information is useful, and how information can be used to effectively acquire information and use it as a judge in decision making. It is time to deliberately eliminate the unnecessary items of the accrual and double entry bookkeeping financial indicators and find out the indicators that were not inserted into the necessary information and how to show these key indicators to the information consumer.