Journal of the Korea Society of Computer and Information (한국컴퓨터정보학회논문지)

Korean Society of Computer Information (한국컴퓨터정보학회)
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A Study on the Depreciation System under the Accrual Basis Accounts and Bookkeeping by Double Entry

발생주의·복식부기 정부회계 상의 감가상각제도에 관한 연구

  • 최락인 (성결대학교 지역사회과학부)
  • Received : 2013.11.07
  • Accepted : 2013.11.28
  • Published : 2013.12.31
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Abstract

This study looked into the whole features and problems about depreciation system of government capital assets in the way of the government accrual basis accounts and bookkeeping by double entry and then, tries to find a scheme to improve depreciation system for effective and efficient treatment about assets and expenses. In government accounts, depreciation system has been carried out turning around the entire accrual basis accounts be recognized government assets and applied capital asset accounts from 2011. Therefore, if depreciation system can be facilitated in order to retrench administrative expenditure and utilize assets and resources effectively under the accrual basis accounts, it would be good use of achievement evaluation in government accounts and information providing on the ground of more effective use to government's financial information.

본 연구에서는 정부의 복식주의 발생주의 회계에 있어서 정부자산의 회계처리 상 감가상각을 통해 비용화할 것인지에 대한 감가상각제도의 전반적인 특징과 문제점을 살펴보고 효과적이고 효율적인 자산과 비용 처리를 위한 감가상각제도의 개선 방안을 모색하고자 한다. 정부회계에서는 2011년부터 정부자산을 인식하고 정부자산회계가 적용되어 완전한 발생주의회계로 전환되어 감가상각제도가 시행되고 있다. 따라서 발생주의 정부회계 하에서 행정비용의 절감과 자산 및 자원을 효과적으로 활용하기 위한 감가상각제도의 간편화가 이루어진다면 정부의 재무정보를 보다 효과적으로 활용하여 정부회계의 성과평가 및 정보 제공에 유용하게 활용될 수 있을 것이다.

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References

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