21세기 지방정부 회계관련 법제에 대한 소고

[Purpose]This study started from the necessity of feedback and development plan on the performance of the introduction of the double－entry bookkeeping of the local government in the 10th year of its introduction. Specially, this diagnosis and plan search are the realization of accountability of the local government accounting. [Methodology] Therefore, this study aims to derive results and implications based on the review of legal dimensions of 『Local Government Accounting Act』, 『Enforcement Ordinance of Local Accounting Act』 and 『Regulations on Local Government Accounting Standards』 in order to diagnose the institutional dimension of local government accounting. [Findings]The results are as follows：First, in the legal system, ‘laws’→‘Administrative Decrees’→‘Regulations’, it is necessary to improve the unification of terms in the 『Regulations on Local Government Accounting Standards』 of local governments and the 『Regulations on National Accounting standards』 of national government accounting. Second, the Minister of Public Administration and Security needs to judge the level of financial risk of local governments based on the results of financial analysis and financial diagnosis, and to take measures such as issuing local bonds for local governments that are considered to be serious. Finally, it is absolutely necessary to promote the reason for the existence of the local accounting law, which is an accounting law of local governments. [Policy Implications]This study started from the necessity of the feedback of the results of the introduction of the local government's bookkeeping system. Therefore, this study examined the legal aspects of local government accounting for the diagnosis of the institutional dimension of local government accounting and for more practical use and effectiveness.