earticle

영어

In Korea, local governments introduced double-entry bookkeeping, accrual basis accounting system in 2007, and the government is scheduled to introduce it from 2009. In this study, useful accounting information were compared and researched to compare the government and local government accounting with business accounting, and desirable way to raise usefulness of the government and local government accounting information were proposed by grasping characteristics of the government and local government accounting. Based on these, desirable way to raise usefulness of the government and local government accounting information are as follows: First, in order to secure connection between budget and accounting, amendment of related law should be promoted. Second, CFO system should be introduced, and systematic education on public official should be carried out. Third, development of appropriate computerized accounting system should be done beforehand. Fourth, practical guide should be made and provided, and Q&A center should be set up and operated.