논문
지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.
분류
지방행정연구 제14권 제1호 통권 48호 2000.6
구분
특별논문
정부회계기준에 따른 전산시스템의 구축방안
- 8,005
- 2,502
저자 |
서원교 |
---|---|
발행일 |
2000.06 |
권 |
제14권 제1호 |
통권 |
48호 |
다운로드 |
정부회계기준에 따른 전산시스템의 구축방안 |
This study concerns constructing governmental accounting system using
information technology.
This dissertation consists of three parts and may be outlined as follows:
First, this dissertation reviews the purpose for constructing governmental
accounting system. The system should be a help to make the government to
adopt the business management. It also should satisfy the governmental
accounting principle. The most important condition of the system is that it should
be the easy system enough to be operated by any government official who has
no accounting and journalizing knowledge. And the system should provide all the
necessary accounting reports simultaneously including balance sheet, income
statement, cash flow statement, costing report and the revenue and expenditure
report that is present formal governmental accounting report.
Second, this dissertation analyses the two types of double-entry accounting
methods and suggests the activity information accounting (AIA) as proper method
for satisfying all the conditions mentioned rather than suggesting the journalizing
method. The AIA requires no accounting and journalizing knowledge in providing
all the necessary accounting reports simultaneously in real time.
Third, this dissertation shows the analyzing procedure for constructing the
governmental accounting system using the AIA method. The analyzing procedure
is consisted of activity analysis and requirements analysis. And the entire
procedure from recording of the activity information to producing all the
accounting reports including activity based costing report is described briefly.
In addition, this dissertation attaches the relations between the activity information
that occurred from the revenue and expenditure in the government and the
accounting reports.
같은 분류 보고서
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