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발생주의회계에 도입에 따른 정부예산회계제도의 변화에 대한 고찰 : A Study on Governmental Accounting Change and Accrual Basis
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | 이덕훈 | - |
| dc.date.accessioned | 2010-01-25T04:46:51Z | - |
| dc.date.available | 2010-01-25T04:46:51Z | - |
| dc.date.issued | 2003-03 | - |
| dc.identifier.citation | 경영논집, Vol.37 No.1, pp. 73-96 | - |
| dc.identifier.issn | 1229-0491 | - |
| dc.identifier.uri | https://hdl.handle.net/10371/43355 | - |
| dc.description.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. | - |
| dc.language.iso | ko | - |
| dc.publisher | 서울대학교 경영대학 경영연구소 | - |
| dc.subject | Governmental Accounting | - |
| dc.subject | Accrual Basis Accounting | - |
| dc.title | 발생주의회계에 도입에 따른 정부예산회계제도의 변화에 대한 고찰 | - |
| dc.title.alternative | A Study on Governmental Accounting Change and Accrual Basis | - |
| dc.type | SNU Journal | - |
| dc.contributor.AlternativeAuthor | Lee, Deokhoon | - |
| dc.citation.journaltitle | 경영논집 | - |
| dc.citation.endpage | 96 | - |
| dc.citation.number | 1 | - |
| dc.citation.pages | 73-96 | - |
| dc.citation.startpage | 73 | - |
| dc.citation.volume | 37 | - |
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