• The Journal of the Korea Contents Association
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• v.17 no.10
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• pp.343-359
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• 2017

This study aims to analyze the government accounting system of South Korea on the institutional complex and institutional congruence of new institutional theory and suggests policy reform for the system. I researched the literatures on the national and local accounting system and compiled research materials from the Ministry of Strategy and Finance, the Ministry of Interior and Safety, the Board of Audit and Inspection, and Government Accounting and Finance Statistics Center websites. Analysis showed that the government accounting system consists of various elements in institutional complex and the congruence level of national and local accounting system of South Korea is low in production, disclosure, and application of information. The suggestions of this study include: introducing accounting position recruitment, adopting government audit system, and improving cooperation between national accounting organizations and local accounting organizations for reliable information production; disclosing real time information and revealing information linking national and local accounting for transparent information disclosure; educating information user, providing accurate cost and available financial analysis indicators, introducing chief financial officer, and expanding range of consolidated national financial statements for information application.

• The Magazine for Energy Service Companies
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• s.61
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• pp.44-47
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• 2009

친환경에너지에 대한 관심이 높아지고 있다. '저탄소 녹색성장' 정책을 채택 후 친환경에너지 사용을 통한 $CO_2$ 감축 및 관련사업 육성을 추진 중인 행정안전부 회계공기업과를 찾아가보았다. 회계공기업과는 범정부적으로 추진하고 있는 '에너지 수요관리대책'의 지역단위 확산을 위해 체계적인 에너지절약방안의 필요성을 절감하고 현재 지방자치단체 에너지절약 추진사업을 진행 중이다. 지방자치단체(이하 지자체) 에너지절약 추진방안, 그 핵심이 무엇인지 회계공기업과 이우종 과장을 통해 들어본다.

• Journal of the Korea Society of Computer and Information
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• v.18 no.1
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• pp.157-166
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• 2013

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.

• Journal of the Korea Society of Computer and Information
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• v.15 no.5
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• pp.143-151
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• 2010

The purpose of this research paper is to provide to alternatives to improve the fiscal issue of current local government fund system of through empirical factor analysis. The method of this study is to survey residents and public officers. The meaning of local government fund system is to enhance the roll of local community effectually and to practice democratically and efficiently through continuing support to special project, But in general, Fund must be applied under certain restrictions in the field not to attain it's objects within budget accounting system, The reform of fund managemental application must to achieve before fixing an abuse out of fund system. According to this factor analysis, a strategic aspect to enhance the democracy and efficiency of fund system must be search actively.

• Information Systems Review
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• v.16 no.3
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• pp.215-242
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• 2014

This paper investigates accounting principles about social infrastructure on Korean National Accounting Standard and on National Accounting Standards from other countries that adopted a accruals- based national accounting standards. Social infrastructure as assets has important value in financial statements of Korea and deterioration or insufficient management of social infrastructure accompanies a huge social cost. Therefore, understanding the characteristics and related accounting standard for social infrastructure is necessary. To do this, we examine the accounting standards of U.S., New Zealand, and Australia. We also review the financial statement of local government. Based on these findings, this paper suggests that a preventive-asset management approach should be applied and alternative depreciation method for social infrastructures is developed. Moreover, a local government needs to provide important accounting information to the public in a timely and reliably manner.

• Journal of Korean Society of Forest Science
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• v.95 no.6
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• pp.680-689
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• 2006

Introduction of the Special Account for Balanced National Development (SABND) which was represented top-down in 2005 have previous national budget distribution system between central and local government change. A local autonomous entities can choose freely the favorite programs within the total programs in SABND so they can use limited budget efficiently, After induction of this system, budget of the Forest Programs in SABND in 2006 compare to last year has increased by 24.5 percent. That is three times higher than the average rate of total SABND budget, 8.1 percent. This study surveyed propriety of the Forest Programs and hereafter their budget prospect with local government officials in forest sector, 68.7 percent of the respondents recognized that the inclusion of the Forest Programs in SABND is proper. The most preferred Forest Programs are making Urban Forests and their Management and making Facilities for Forest Recreation. And the most non-preferred Forest Programs are complementing the Lumberyard Facility of the Forestry Association, making the Exhibition of Wood Products and making the Base for the Seedling Production. When Forest Programs are adjusted in the future, these programs above mentioned should be exempted from the SABND. because the non-preferred programs as well as the small budget programs On the prospect of the future budget, 81.1 percent of the local government officials in forest sector answered that it will be the same with the current or increasing, In the short term, the budget of the Forest Program in SABND is expected to increase.

• 월간 기계설비
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• no.5 s.202
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• pp.56-60
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• 2007

행자부가 지난 3월 27일 행정자치부 회계예규를 개정하고 국민연금·건강보험료 사후정산제 시행에 들어갔다. 행자부의 이같은 개정은 대한설비건설협회가 행정자치부장관에게 사회보험료 사후정산제도 도입에 따른 후속조치로 지방계약법령을 개정해 줄 것을 건의한 것이 받아들여진 것이다. 이로써 모든 지방자치단체 발주공사에서도 국민연금·건강보험료 사후정산제를 받을 수 있게 됐다. 지방계약법령의 신·구조문 대비표는 다음과 같다.

• 한국산학경영학회:학술대회논문집
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• 2004.11a
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• pp.55-72
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• 2004

Before 2003 the companies In Korea should capitalize the interest expenses that are attributable to the acquisition, construction or production of a qualifying assets. However, according to the revised standard which should be applied from 2003, the companies can either capitalize the interest expenses or recognize as an expense when they are incurred. Therefore almost all the companies confronted with the decision making of accounting choices on the interest capitalization. This paper empirically examines which financial characteristics of the companies affect the accounting choice by using logistic regression model and reviews the sufficiency of the foot notes disclosures regarding the capitalized interest. The variables of the financial characteristics are change of debt-equity ratio, borrowing ratio, qualifying assets ratio, firm sire and income smoothing. The results of this study are summarized as follows. First, among the financial characteristics, only qualifying asset ratio has the significant difference between capitalized companies and expensing companies. Second, the results of logistic regression indicate that qualifying asset ratio and firm size have the significant influence on the accounting choices. Therefore, I cannot find the evidence supporting that the companies use the accounting choice to manage the financial ratios.

• 월간 기계설비
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• s.278
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• pp.67-69
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• 2013

입찰 후 계약금액을 구성하는 각종 품목 또는 비목의 가격이 상승 또는 하락된 경우 그에 따라 계약금액을 조정하는 것을 '물가변동으로 인한 계약금액 조정'이라 한다. 이와 관련된 규정으로는 국가계약법의 국가계약법 시행령, 공사계약일반조건, 정부 입찰 계약 집행기준, 기타 관계법규, 회계통첩 및 지침이 있고, 지방계약법으로는 지방계약법 시행령 시행규칙, 지방자치단체 입찰 및 계약집행기준이 적용되는 등 매우 광범위하고 복잡하다. 이에 따라 조달청은 물가변동과 관련한 계약 업무에 도움을 주기 위해 질의응답집을 발간하고 있다. 본지는 조달청이 최근에 발간한 '물가변동 검토실무와 질의응답집(2012)'에 수록된 Q&A 사례를 게재한다.

• 월간 기계설비
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• s.298
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• pp.89-95
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• 2015

입찰 후 계약금액을 구성하는 각종 품목 또는 비목의 가격이 상승 또는 하락된 경우 그에 따라 계약금액을 조정하는 것을 '물가변동으로 인한 계약금액 조정'이라 한다. 이와 관련된 규정으로는 국가계약법의 국가계약법 시행령, 공사계약일반조건, 정부 입찰 계약 집행기준, 기타 관계법규, 회계통첩 및 지침이 있고, 지방계약법으로는 지방계약법 시행령 시행규칙, 지방자치단체 입찰 및 계약집행기준이 적용되는 등 매우 광범위하고 복잡하다. 이에 따라 조달청은 물가변동과 관련한 계약 업무에 도움을 주기 위해 질의응답집을 발간하고 있다. 본지는 조달청이 최근에 발간한 '물가변동 검토실무와 질의응답집(2012)'에 수록된 Q&A 사례를 게재한다.