지방공기업의 중장기 부채관리 정책에 대한 연구

[Purpose]The purpose of this study is to review the current status of debt－related policies and regulations, evaluation indicators, and account items, and to propose a debt management plan for Regional Public Corporations in order to propose a more effective debt management plan for Regional Public Corporations. [Methodology]Regarding debt items, this study reviews relevant laws, standards, and policies, such as the Regional Public Corporations Act and the Regional Public Corporations settlement standards. This study also checks detailed account items for debts of Regional Public Corporations through Cleaneye and KOSIS. [Findings]There is a possibility of confusion among information users, and the reliability of financial information may be damaged due to the difference in debt detailed account items disclosed in Cleaneye and KOSIS. In addition, compared to national public institutions, disclosure of debt management plans is insufficient, raising the need to prepare improvement plans. [PolicyImplications]This study reviews the detailed accounts of Regional Public Corporations’ debts and suggests the need to secure reliability for financial information disclosed externally. In addition, it proposes effective debt management plans for Regional Public Corporations, such as expanding the disclosure of debt management plans. It is expected that the proposal of this study will increase the reliability of the institution and provide more useful information to various stakeholders of Regional Public Corporations.