회계기본법 제정의 필요성과 추진 방향

This study examines the necessity and direction for establishing the Framework Act on Accounting, which is designed to provide a comprehensive legal framework for the preparation, external audit, disclosure, and inspection of accounting information, regardless of organizational type. The Act aims to set out fundamental principles and standards that can be commonly applied across different organizations, ensuring that accounting processes are transparent, reliable, and efficient. Under the current system, unlike for-profit corporations, non-profit organizations and public institutions face various challenges, including accounting-related blind spots, absence of mandatory external audits, unclear accounting and auditing standards, inconsistencies among existing regulations, and dispersed oversight authorities. These issues hinder the formulation and implementation of consistent accounting policies. The Framework Act on Accounting seeks to address these problems by minimizing accounting-related blind spots, enhancing the relevance of accounting information, reducing inefficiencies and confusion in accounting system operations, and maintaining consistency and coherence in accounting policies. This study further identifies key policy considerations for the Act’s formulation, including the designation of its central supervisory authority, the inclusion of opt-out provisions, the scope of accounting principles to be incorporated, and the potential application of internal control systems as a baseline requirement. To ensure the effectiveness and practicality of the Act, we collected opinions from major stakeholders—including academics, accounting firms, for-profit corporations, and non-profit organizations—through a dedicated symposium. Our findings indicate that the enactment of the Framework Act on Accounting would facilitate structured and consistent management of accounting information across diverse organizational types, while addressing existing gaps in non-profit and public sectors. By providing clear principles and procedural guidance, the Act can minimize accounting-related blind spots across all accounting processes, reduce duplication in reporting and auditing, and enhance transparency of accounting information at the national level. Ultimately, this paper demonstrates that a well-crafted Framework Act on Accounting could serve as a foundational instrument for strengthening financial governance, fostering stakeholder trust, and promoting overall societal transparency and efficiency.