경영과정보연구 (Management & Information Systems Review)
- 제12권
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- Pages.161-179
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- 2003
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- 1598-2459(pISSN)
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- 2733-4767(eISSN)
정부의 복식회계제도 정착에 관한 연구
A Study on the Settlement of Local Government Accounting System
초록
The purpose of this study is to settle local government accounting system. In order to achieve this object. First, accural accounting should be closely connected with budgetary accounting. Second, a computerized program for double entry book-keeping system must be developed primarily. Finally, the improvement of local government accounting system should be oriented enhancing efficiency and public accountability.
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