우리나라 회계전문연구기구의 설립방안

This paper suggests the necessity of establishing a specialized accounting research institute that conducts basic research for improvement of accounting system in Korea. In Korea, the Financial Services Commission and the Financial Supervisory Service are responsible for the overall regulation and supervision of capital markets and accounting system. Even though accounting is one of the important social infrastructures, it has been neglected in terms of policy research. In the fields of economic and social policy, there are many government-funded research institutes and private research institutes functioning as think tanks. However, there are no specialized research institutes in the field of accounting. The main functions of the Korea Accounting Institute(hereafter "KAI"), Korea's representative accounting-related research institute, include research functions related to accounting system as well as the establishment of accounting standards. However, KAI has been concentrating most of its organizational capabilities on its role as an accounting standard setter, including the introduction of international financial reporting standards, due to various practical limitations. Therefore, it is necessary to pursue the establishment of a specialized accounting research institute that conducts policy research considering the accounting field as an important policy consideration related to the overall economy and society. In this paper, we suggest the establishment of a specialized accounting research institute in the form of public organization under the control of the prime minister. This type of public accounting research institute can cover the accounting policy on nonprofit organizations and public sector as well as corporations subject to the Act on External Audit for Joint Stock Companies, and can secure independent activities and financial stability of the organization.