통일된 공공부문 회계기준 제정의 필요성에 대한 연구

This study examines the current status of accounting standards applied to entities in the public sector, where the public sector includes any entity whose ultimate goal is to pursue public interests through its operation. In addition, this study points out various problems in the current accounting standards and discusses whether, as a means of mitigating such problems, it is necessary to establish a unified accounting standard that can be applied to all entities in the public sector. The details of this study are summarized as follows. First, this study suggests benefits and costs of establishing and applying a unified accounting standard in the public sector. The establishment of a unified accounting standard in the public sector may improve the transparency of accounting information in the public sector, enhance the efficiency of administrative work, and promote the auditing market for the public sector. However, it may not be preferred by the government departments currently in charge of the existing standards, and may lead to an increase in workload of hands-on workers in accounting practice. Second, this study provides various alternatives to establish a unified accounting standard in the public sector, and also important considerations regarding each alternative. Lastly, this study seeks for a desirable institutional environment under which a unified accounting standard can be effectively implemented. This study contributes to the literature by collectively analyzing accounting standards in the public sector defined in a broad sense and also by discussing alternatives for the improvement of accounting transparency in the public sector.