공유재산의 등록 실태와 관리를 위한 개선방안 연구

As the importance of local autonomy and the scale of asset increase, the need for local government property management for the effective asset and financial management of local government is emerging. The local government property management is an essential factor to secure the budget of local government and to active the local economy, and it should be performed to enhance the financial efficiency of nation and local government. However, in contrast to the recent systematization of the statistical system of state-owned property, local government property is not fully reflecting the policy direction due to limit of personnel resources. After the introduction of double-entry bookkeeping to local governments, the concept of assets recognized by the accounting standards and the concept of public property as stipulated by the law are different, although the local government's account must be managed according to the accounting standards based on double-entry bookkeeping. In the absence of clear regulations and guidelines for the registration of public property, there is a difference between assets and property, and at the same time, confusion persists, showing differences in property classification standards among local governments. If the local government property details are not reasonably measured, it will be actually useless statistics because they can’t be used effectively. That is, the improvement plan for the accurate registration and the management of local government property should be prepared. Accordingly, this study reviews the reason of inconsistency between the concept and the range of local government property between those recognized by accounting standard from the related laws and the business guide, and identifies whether the matters to be reflected to the local government property by bench marking the law and the business guidance of national property. Next, this study intends to enhance the reliability and comparability of basic statistics data by collecting the opinions of representative in charge of registration and suggesting the improvement plan based on 11 items for local government property registration. This study contributes to the actual work by suggesting the criteria and the improvement plan of local government property registration to provide useful information to the nationals using local government property.