최근 들어 전산시스템의 발전에 따라 회계처리의 과정이 많은 부분 전산화되었다. 이로 인하여 회계시스템에서도 자동분개가 보편화되고 있다. 그 결과 복식부기도 전산시스템을 도입하면 모든 문제가 쉽게 해결될 것이라고 생각하기 쉽다. 하지만 이는 전산시스템의 본질을 잘못 이해한데서 비롯된 것으로 볼 수 있다. 전산시스템은 그 자체로서 존재하는 것이 아니라 시스템의 설계에 기초하고 있는 것이며 회계시스템의 경우 시스템설계는 회계처리방법, 즉 회계원리에 기초하고 있는 것이다. 따라서 어떤 회계원리를 채택하는 가에 따라 그 전산시스템의 품질이 좌우될 수 있다. 그러나 우리나라의 정부회계시스템의 개혁에 대한 논의에서는 복식부기시스템 자체의 도입에 대해서 큰 관심을 보여 왔으나, 어떠한 회계처리원리를 도입할 것인가에 대해서는 등한시해온 것이 사실이다. 따라서 본 연구는 새로운 회계처리방법론인 ‘활동기준 복식부기’ 방식을 채택하여 지방정부에 적합한 현금흐름표를 개발하는 과정을 제시하는데 목적이 있다. 이러한 연구목적이 성공적으로 달성된다면 지방정부 이외의 다른 비영리단체인 학교, 병원 등의 회계시스템을 개발하는데도 중요한 기초정보를 제공할 수 있을 것이다.

The introduction of the double-entry bookkeeping system in local governments has been the priority order in the reformation of the governmental accounting system. But the reason why it is difficult for the public service personnel to use the double-entry bookkeeping system makes the introduction reserved. AIA(Activity Information Accounting) is a new accounting method. Its conceptual base is the notion that "there is no free lunch."　Every business activity holds values-two kinds: a value the activity itself bears(called an activity value) and a value involved in supporting the activity(called a resource value). An AIA accounting system takes in activity data(activity itself and the two corresponding values) and directly process these information to yield reports. Data entry is simple and easy that practically every front-line worker can do the job, as he/she has been usually recording his/her activities on the business diaries - thus, posing no or little extra burden. This study presents some applying procedures for the development of activity-based statement of cash flows for local government by using AIA and shows the requisite for the successful introduction of the cash flow statement not only in the governmental sector but also in the accounting for non-profit organization.

The introduction of the double-entry bookkeeping system in local governments has been the priority order in the reformation of the governmental accounting system. But the reason why it is difficult for the public service personnel to use the double-entry bookkeeping system makes the introduction reserved. AIA(Activity Information Accounting) is a new accounting method. Its conceptual base is the notion that "there is no free lunch."　Every business activity holds values-two kinds: a value the activity itself bears(called an activity value) and a value involved in supporting the activity(called a resource value). An AIA accounting system takes in activity data(activity itself and the two corresponding values) and directly process these information to yield reports. Data entry is simple and easy that practically every front-line worker can do the job, as he/she has been usually recording his/her activities on the business diaries - thus, posing no or little extra burden. This study presents some applying procedures for the development of activity-based statement of cash flows for local government by using AIA and shows the requisite for the successful introduction of the cash flow statement not only in the governmental sector but also in the accounting for non-profit organization.

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Accounting Reformation, Local Government, Cash flow State-ment, Governmental Accounting System, System Development