美國 地方政府의 會計制度에 關한 考察

• 영문명: A study on the accounting systems of the districts in developed countries
• 발행기관: 한국경영사학회
• 저자명: Kim Sang Kyu(金相圭) Yun Tae Wha(尹泰和)
• 간행물 정보: 『경영사연구(경영사학)』제14집 제2호(통권20호), 91~112쪽, 전체 22쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 1999.10.30

영문 초록

In America, the research and practice of accounting have been firmly established because the accounting system in government and in business have been developed in well balanced way. In Korea, However, the global and systematic study of accounting is hardly done since the government has been used accounting by single entry. The purpose of this research is to look at the government accounting system in America and to compare it with the accounting system in Korea. This comparison study will provide a firm basis for korean accounting system.

목차

Ⅰ. 서론

Ⅱ. 정부회계기준의 제정기관과 회계기준

Ⅲ. 지방자치회계제도의 개념구조

Ⅳ. 연방정부 회계제도의 논의점

Ⅴ. 맺음말

참고문헌

Abstract