Browse > Article
http://dx.doi.org/10.9708/jksci.2013.18.1.157

A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments  

Choi, Rackin (성결대학교 지역사회과학부)
Publication Information
Journal of the Korea Society of Computer and Information / v.18, no.1, 2013 , pp. 157-166 More about this Journal
Abstract
This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.
Keywords
financial management of Local government; financial reform; Public Accounting System; a program budget; rotation assign system; public official ethics; practical computer system;
Citations & Related Records
Times Cited By KSCI : 1  (Citation Analysis)
연도 인용수 순위
1 Kopits, G., Craig, J., "Transparency in Government Operation," IMF Occasional Paper 158. Washington: International Monetary Fund, 1998.
2 IMF, "Code of Good Practicies on Fiscal Transparency"(Mar. 23, 2001); khkwak, "Transparency and Financial Public Announcement System of Local Finance," Journal of The Local Autonomy Law, Vol. 12, p. 193, 2006 12.
3 bkmoon, "Measures to Enhance the Transparency of Local Finance", Local Finance, LOFA, Vol. 139, pp. 3-11, 2006 4.
4 Barro, Robert, "The Control of Politicians: An Economic Model," Public Choice, Vol. 14, pp. 19 -42. Spring. 1973.   DOI
5 Ferejohn, John, "Incumbent Performance and Electoral Control," Public Choice, Vol. 50: pp. 5 -26. 1986.   DOI
6 Besley, T. and Smart. A., "Fiscal Restraints and Voter Welfare, Manuscript," LSE, 10. 2003.
7 Shi, Min, and Jakob Svensson, "Conditional Political Budget Cycles," CEPR Discussion Paper No. 3352 (London: Centre for Economic Policy Research), 2002.
8 Gelos, R. Gaston, and Shang-Jin Wei., "Transparency and International Portfolio Holdings,"Journal of Finance, Vol. 60, pp. 2987 -3020, December. 2005.   DOI   ScienceOn
9 Alt, James E., Lassen, David Dreyer., and Rose, Shanna, "The Causes of Fiscal Transparency: Evidence from the U.S. States." IMF Staff Paper Vol. 53, Special Issue.. 2006
10 Jarmuzek, M., "Does Fiscal Transparency Matter?" The Evidence from Transition Economics, 2006.
11 jmkim, "Transparency Enhance through Financial Reform Settlement," MONTHLY PUBLIC FINANCE FORUM, Korea Institute of Public Finanace, 2005 6.
12 silim, "A Concept Establishment of Financial Transparency and Enhance Plan of Local Finance Transparency," KALF Summer Seminar, 2006 12.
13 mdwoo, "A Study on the Characteristics of the Index of Local Fiscal Transparency", Journal of KALF, Vol. 11 No. 2, pp. 211-228, 2006.
14 jhlee, "The Effects of Goverment Expenditure and Fiscal Transparency on Economic Growth," Graduate School of Public Administration SNU, 2007.
15 richoi, "A Factor Analysis on the Rational Application Model for Local Government Fund," Journal of The Korea Society of Computer and Information Vol. 15, No. 5, pp. 143-150, 2010 5.   과학기술학회마을   DOI   ScienceOn
16 shchang, Research on a Reform of the Legislative System for a Balanced Local Finance," Korea Legislation Research Institute Reports, p. 16, 2006 10.
17 Korea Research Institute for Local Administration, "Development Plan of Government Accounting Reform and Bookkeeping by Double Entry System," pp. 121-143, 2006(8호) 6.
18 jdkim, "Evaluation & Improvement of Local Governmental Accounting System," Korea International Accounting Review Vol.32, p. 48, 2010 8.
19 hmra, "A Study on the Improvement of Local Finance Management Institution for Performance-Creating," Journal of The Korean Urban Management Association Vol 25 No. 2, pp. 264-265, 2012 6.