국가결산보고서 활용성 증대 방안에 관한 연구

초록

Korean government has adopted the accrual basis and double entry booking system on all aspects of national finance from FY 2009. As a result, the government's financial report has been published on the accrual basis from FY 2011. Also, the information users were able to identify at a glance the assets, liabilities and all business costs. Nevertheless, financial information on accrual basis is not actively being used as national financial operations. In this study, we compared the national financial report systems in Korea with those in major advanced countries and private companies. Especially, it is derived the factor that can disturb the utilization of national finance statements. Additional, this paper provides the use of and increase the utilization of the government's financial report in depth interview with survey results so that users easily can approach the government's financial report. Based on the survey results, the suggestions are as following; in short term action plans, it is necessary to improve the national finance statements including the uncomplicated structure and the note. In addition, it is also necessary to provide separate information if the financial report includes massive materials or difficult problems. On the other hand, there will be able to be launched in a long term through in-dept discussions as follows: strengthening the responsibility of national finance statements, creating and promoting to the public the government's financial report, and expanding the scope of financial indicators.

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