프로그램원가 정보의 공시와 국가회계정보의 유용성

[Purpose]This study examines the disclosure practice of national statement of financial management and investigates the factors that make it difficult to use national statement of financial management. [Methodology]Especially, I examine the adequacy of disclosure practices through performance information on the performance report and governmental loan activities. [Findings]The main results of this study are as follows. First, due to the discordance of program structure between performance reports and the statement of financial management, there was a limitation in making use of the cost information of the statement of financial management by correlating performance information of performance reports with program cost of the statement of financial management. Second, loan expense includes bad debt expenses. Thus, the cost of incurring from the difference between policy interest rate and effective interest rate and the loss from bad debt should be disclosed separately. [Implications]This study investigated the factors that hinder the usefulness of the accrual information disclosed in national statement of financial management. This study is meaningful in that it presents the improvement plan with paying attention to the issue of disclosure.