지방자치단체회계기준의 제정과 정착방안에 관한 연구

A Study on Important Issues of Local Governmental Accounting Standards in Korea and Desirable Way in Practices

An introduction of the accrual basis and double-entry accounting system to the Korean local government is expected to have a big impact on the local governmental accounting. A more useful information will be produced, and public accountability will be increased. This paper discusses important issues of Local Governmental Accounting Standards in Korea. Especially, this paper focuses on whether the Local Governmental Accounting Standards is consistent with the generally accepted accounting principles and applicable to accounting practices in local governments. The desirable way of Local Governmental Accounting Standards in practices is summarized as following. First, the local government should train double-entry accounting system to a local government official. Second, a detail guide book for Local Governmental Accounting Standards in practices should be provided to a local governmen accountants. Third, the Help Desk should be establish and operate.