발생주의회계에 도입에 따른 정부예산회계제도의 변화에 대한 고찰

Abstract

Nowadays, the governmental accounting of South Korea is facing a radical change that

mainly includes Accrual Basis Accounting. In this study, I will discuss key factors of these

governmental accounting changes and provide some political suggestions to help the

implantation of this new accounting system based on the examples of some other countries.

These suggestions include consistency within executive departments, multiple performance

indices, training of staff, and electric data processing systems.