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ÇѱÛÁ¦¸ñ(Korean Title) |
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¿µ¹®Á¦¸ñ(English Title) |
A Study on the Operating Status of National University Financial and Accounting System |
ÀúÀÚ(Author) |
À̱¤¼ö
¾È¼ºÁø
Gwang-Su Lee
Seongjin Ahn
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¿ø¹®¼ö·Ïó(Citation) |
VOL 12 NO. 01 PP. 0071 ~ 0083 (2011. 02) |
Çѱ۳»¿ë (Korean Abstract) |
¡°±¹¸³´ëÇÐ ÀçÁ¤¡¤È¸°è¹ý¡± Á¦Á¤ ÃßÁø¿¡ µû¶ó ±¹¸³´ëÇÐÀº ¹ß»ýÁÖÀÇ¡¤º¹½ÄºÎ±â¸¦ ¹Ý¿µÇÑ »õ·Î¿î Çб³È¸°èÁ¦µµ¸¦ µµÀÔÇÒ ¿¹Á¤À̸ç, Á¦µµÀÇ ¾ÈÁ¤Àû ½ÃÇàÀ» À§ÇØ »õ·Î¿î Çб³È¸°èÁ¦µµ¿¡ µû¶ó ÀÏ°ýÀûÀ¸·Î ó¸®ÇÒ ¼ö ÀÖ´Â ±¹¸³´ëÇÐ ÀçÁ¤¡¤È¸°è½Ã½ºÅÛ ±¸ÃàÀÌ ÇÊ¿äÇÏ´Ù. µû¶ó¼ º» ¿¬±¸¿¡¼´Â ¡°±¹¸³´ëÇÐ ÀçÁ¤¡¤È¸°è¹ý¡± ¹ý¾ÈÀÇ ±¹È¸Åë°ú¿¡ ´ëºñÇÏ¿© ±âÁ¸ ±¹¸³´ëÇÐÀÇ ÀçÁ¤¡¤È¸°è½Ã½ºÅÛ ¿î¿µ ½ÇŸ¦ Á¶»çÇÏ¿© ¹®Á¦Á¡À» µµÃâÇÏ°í, À̸¦ ±Ù°Å·Î ±¹¸³´ëÇÐ ÀçÁ¤¡¤È¸°è½Ã½ºÅÛ ±¸Ãà ¹æ¾ÈÀ» Á¦¾ðÇÏ¿´´Ù. º» ¿¬±¸ °á°ú¸¦ ÅëÇØ Á¦½ÃµÈ Á¦¾ðµéÀÌ ±³À°°úÇбâ¼úºÎ, ±¹¸³´ëÇп¡¼ ´ëÇÐ ÀçÁ¤ÀÇ Åõ¸í¼º Á¦°í¿Í ½Å¼ÓÇÑ °æ¿µÁ¤º¸¸¦ Á¦°øÇÏ´Â ±¹¸³´ëÇÐ ÀçÁ¤¡¤È¸°è½Ã½ºÅÛ ±¸Ãà »ç¾÷ÀÇ ±âÃÊ ÀÚ·á·Î È°¿ëµÇ±â¸¦ ±â´ëÇÑ´Ù.
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¿µ¹®³»¿ë (English Abstract) |
According to action of ¡®National University Finance And Accounting Act¡¯ enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and bookkeeping by double entry. For stable execution of the system, it is necessary to construct a national university financial and accounting system to be treated in a lump according to a new university accounting system. Therefore, the purpose of the study was to survey operating status of the existing national university financial and accounting system to prepare for that ¡®National University Financial And Accounting Act¡¯ would pass National Assembly, to draw its problems and to suggest a plan to construct national university financial and accounting system on the basis of the above. It is expected that the proposals suggested by the results of the study will give the Ministry of Education, Science and Technology and national universities a help in raising transparency of university finance and be utilized as basic data to construct national university financial and accounting system offering quick management information. to action ''National University Finance And Accounting Act'' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and accrual basis and bookkeeping by double entry.
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Å°¿öµå(Keyword) |
ȸ°è½Ã½ºÅÛ
ÀçÁ¤½Ã½ºÅÛ
º¹½ÄºÎ±â
±¹¸³´ëÇÐ
Accounting System
Financing System
Double Entry
National University
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