본 연구의 목적은 한국교회 회계에 대한 회계 관리 전반에 걸쳐 이론적 배경을 회계학적인 측면에서 고찰하고 교회의 본질인 성경적 관점에서 문헌 조사와 사례분석을 통해 비영리기관의 회계제도와 교회회계제도에 관한 일반적인 사항을 고찰하였다. 교회회계 관리에 대한 효율적인 개선방안을 제시하기 위해 그 실태와 문제점을 성경과 기존문헌을 중심으로 연구하였으며 교회회계에 대한 개선방안으로서는 교회회계의 투명성, 신뢰성 있는 회계감사. 유형 자산의 감가상각과 유형 자산의 재평가 등의 방안이 제시되었으며 효율적인 재정 관리를 위해 모든 회계정보를 투명하게 정보의 제한 없이 공시가 이루어져야 한다. 기업회계의 계속기업의공준이 교회회계에서도 적용되기 위해 지속적인 성장과 발전을 위해서 자원의 확보가 이루어 져야 할 것이며 교회회계의 공정하고 투명한 회계기록은 교회의 역사적 자료로 삼아야 할 것이다.

The present study aims to examine theoretical backgrounds of the overall accounting of churches in Korea from the viewpoint of accounting theory and also to investigate general issues concerning the accounting systems of non-profit organizations and churches through survey of literature and analysis of cases with a focus on the Bible which churches are based on. For this aim, actual situation and problems of churches have been explored in view of the Bible and existing literature in an effort to suggest efficient means to improve the accounting system of churches. As measures to improve the accounting of churches, it is found that there are needs to work out unified accounting principles for churches, to make public the information regarding the accounting of churches, to maintain its transparency, to audit the accounting of churches in a trustworthy manner, to depreciate and revalue tangible assets of churches, to develop financial resources of churches, to establish financial policies for churches, and to legislate the property rights of churches. In order to control accounting aspects of churches effectively, it is also requested to make known to the public all sorts of financial information of churches without restriction in a transparent way. New financial resources should be developed to enable churches to continue to grow and progress by applying the accounting standards for going concern to churches and fair and transparent accounting records of churches should remain as historical evidences of churches as well.

The present study aims to examine theoretical backgrounds of the overall accounting of churches in Korea from the viewpoint of accounting theory and also to investigate general issues concerning the accounting systems of non-profit organizations and churches through survey of literature and analysis of cases with a focus on the Bible which churches are based on. For this aim, actual situation and problems of churches have been explored in view of the Bible and existing literature in an effort to suggest efficient means to improve the accounting system of churches. As measures to improve the accounting of churches, it is found that there are needs to work out unified accounting principles for churches, to make public the information regarding the accounting of churches, to maintain its transparency, to audit the accounting of churches in a trustworthy manner, to depreciate and revalue tangible assets of churches, to develop financial resources of churches, to establish financial policies for churches, and to legislate the property rights of churches. In order to control accounting aspects of churches effectively, it is also requested to make known to the public all sorts of financial information of churches without restriction in a transparent way. New financial resources should be developed to enable churches to continue to grow and progress by applying the accounting standards for going concern to churches and fair and transparent accounting records of churches should remain as historical evidences of churches as well.

Korean churches, accounting of churches, financial management, transparency