한국의 기금(FUND)운용에 관한 이론적 고찰

• 영문명: A Theoretical Study on the Fund-Operation in Korea
• 발행기관: 한국전통상학회
• 저자명: 玄謹(Hyun, Kuen)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제20집 제2호, 51~72쪽, 전체 22쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2006.12.30

영문 초록

This category involves that are typical of governmental operations. The Fund types included in this category are general fund. special revenue funds, capital project funds, and debt service funds. The general fund is nomally the most important fund of a government entity. A special revenue fund is used to account for such restricted sources. Capital projects funds are specific types of special revenue fund. and Debt service funds are used to account for the repayment of debt principal and interest. Like capital projects funds.

목차

Abstract

Ⅰ. 서론

Ⅱ. 기금에 관한 이론적 고찰

Ⅲ. 기금의 현황과 운용 규모

Ⅳ. 기금운용평가

Ⅴ. 기금제도의 개선

참고문헌

키워드

fund general fund special revenue funds capital project funds debt service funds