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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)
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)
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