earticle

영어

There is increasing interest in the introduction of the double-entry bookkeeping and accrual basis governmental accounting system as a part of the reformation of governmental sectors particularly in developed countries.
New Zealand adopted the accrual basis accounting system in order to reduce fiscal deficits and disorderly expanded governmental sectors. The issue was raised publicly by a report by the Controller and Auditor-General (Shailes Report) in 1978, and in 1985 the Public Sector Accounting Committee (PSAC) published the results of research on the necessity for financial and nonfinancial information in transition to accrual basis and performance evaluation.
The U.K. has steadily promoted financial reformation focused on improvement in financial management rather than in the reform of the accounting system for more efficient management in public sectors. Financial reforms in the U.K. is concentrated on strengthening the responsibility and efficiency of the financial sector by increasing value for money (VFM) through developing and applying quantified performance measurements. Resource accounting and budgeting (RAB) was first officialized when the Minister of Finance mentioned RAB for the central government in the budget bill submitted to the parliament in November 1993. Since the execution of resource accounting, the accrual basis budgeting system was required in order to complete performance management in governmental sectors and as a consequence resource budgeting was introduced from fiscal year 2001‐2002.
The U.S. introduced the accrual basis accounting system for performance basis budgeting. The Chief Financial Officers Act was enacted in 1990 and by the law the federal government and major federal agencies appointed their financial officers so that they would develop an integrated accounting and financial management system and report cost information. In October 1990, the Director of the General Accounting Office, the Secretary of the Treasury and the Director of the Office of Management and Budget launched the independent Federal Accounting Standards Advisory Board (FASAB). FASAB has the right to review finance and budget information necessary for the congress and governmental departments and advise accounting standards, and guides them to make accrual basis financial reports.
The reforms of the governmental accounting system in the developed country have implications for us as follows. First, the developed countries have promoted the reformation of governmental sectors focused on decentralization and accountability. Second, consistent reformation of the governmental accounting system is possible only with political support and the active participation of specialists in governmental accounting. Third, reformation of the governmental accounting system is in need of legal support. Fourth, the introduction of the accrual basis accounting system enhances the efficiency of budgets. Lastly, we should recognize social, economic and political differences in countries and adapt the system of the developed countries for there situation.

한국어

정부부문의 비효율성을 개혁하기 위해 정부회계제도로서 복식부기·발생주의를 도입하여 시행하고 있는 국가들이 다수가 있다. 각 국가들이 정부회계제도를 개혁하는데 있어서 공통점은 단식부기․�현금주의 회계제도가 가지는 한계를 인식하고, 기업회계에서 사용되던 복식부기·발생주의의 장점을 살리기 위한 것이었다. 각 국가간에 정부회계제도의 개혁에 대한 배경 및 과정은 차이가 있다. 그러나 공통적인 과제는 정부부문에 대한 비효율성을 제거하는 것이었다. 본 연구에서는 뉴질랜드, 영국, 미국의 정부회계제도의 개혁과정을 검토하고, 우리나라와 같이 향후 정부회계제도를 개혁하고자 하는 국가들이 먼저 제도를 개혁한 국가들의 제도도입과정으로부터 얻을 수 있는 시사점에 대해 논의하였다.
뉴질랜드, 영국 및 미국의 정부회계제도 개혁 사례를 검토한 결과, 선진국을 중심으로 복식부기·발생주의 회계제도를 근간으로 하는 정부회계제도의 개혁이 이루어지고 있음을 확인할 수 있었다.
또한, 향후 정부회계제도를 개혁하고자 하는 국가들이 얻을 수 있는 시사점은 다음과 같이 요약될 수 있다. 첫째, 정부회계제도를 개혁한 국가들은 분권화와 회계보고책임 확보를 내용으로 한 정부 부문의 개혁을 추진해 왔다. 둘째, 정치적 지지와 정부회계 관련전문가의 적극적인 참여가 있어야만 일관성 있는 정부회계제도의 개혁이 가능하다. 셋째, 정부회계제도의 개혁은 제도를 도입하기 위한 법률적인 지원이 이루어져야 한다. 넷째, 발생주의 회계제도의 도입은 예산의 효율성을 높인다. 다섯째, 국가마다 사회적·경제적·정치적인 차이점을 인지하여 선진국의 제도를 개별 국가의 상황에 맞게 수정하여 도입해야 한다.