통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구

DC Field Value Language
dc.contributor.author 김은설 -
dc.contributor.author 박진아 -
dc.contributor.author 이동하 -
dc.date.accessioned 2019-11-05T08:43:38Z -
dc.date.available 2019-11-05T08:43:38Z -
dc.date.issued 2014-10-31 -
dc.identifier.uri https://repo.kicce.re.kr/handle/2019.oak/998 -
dc.description.abstract Purpose ㆍ Government is currently in the process of unifying financial accounting regulations as a part of integrating kindergarten and day care center. Therefore, before proceeding with the integration, the process to introduce the most realistic financial accounting regulations suitable for the management of private kindergarten is required. The financial accounting regulations reflecting the kindergarten’s current conditions enables to formulate the foundation that the characteristics of both different institutes are discussed at the same time. ㆍ This study tried to develop the financial accounting regulations for private kindergarten with a great necessity in legislating the regulations in terms of enhancing publicity, securing the financial system of kindergarten for integrating kindergarten and day care center, strengthening reliability of information disclosure. Method ㆍLiterature and previous study review ㆍAdvisory conference of government officials in charge of related tasks ㆍMeeting with association of private kindergarten ㆍPublic hearing with people concerned with private kindergarten ㆍCalculating reserve/debt by exercising disclosed materials of private kindergarten Results ㆍMain contents of financial accounting regulations of private kindergarten - Consisted of five chapters and forty-six sections - General provision of the chapter 1: purpose, general principle, basic principle of finance and accounting, competent authority, prohibition on direct use of income - Property management of the chapter 2: manager of property, managing funds, prohibition on debt guarantee, debt, contract, scope of commodity, managing commodity, handling with disused items, books and documents in kindergarten, supplement of books. - Budget and account of the chapter 3: Definition of revenue and expenditure, principle of comprehensiveness of budget, tact of budget compilation, documents required to be attached to budget bill, process of budget compilation, provisional budget, revised supplementary budget, emergency fund, prohibition on executing budget prior to approved budget and use of budget for other purpose, loan budget carried over, saving and using of reserve, submitting revenue and expenditure and etc. - Accounting of the chapter 4: fiscal year, accounting method, income and expenditure institutes, collecting income, income of the past fiscal year and returned money, expenditure principle, expenditure method, evidential document - Audit of the chapter 5: audit, audit of competent authority, responsibility of accounting-related staff ㆍCharacteristics of financial accounting regulations of private kindergarten - Usage of bookkeeping by single entry, acceptance of temporary/long-term debt and reserve, delay of submission period of balance sheet, granting autonomy to superintendent of education considering regional characteristics, suggesting compilation method for unified budget bill on revenue and expenditure Recommendations ㆍ Pursue profits without official assistance, and approve “kindergarten with autonomous tuition”, newly emerging as an alternative type of private kindergarten only preferring autonomous monitoring system. -
dc.description.tableofcontents Ⅰ. 서론 Ⅱ. 유치원 현황 및 사립유치원 재정 지원 Ⅲ. 사립유치원 재무‧회계 규칙 개발 Ⅳ. 적립금 및 차입금 적정 기준 비율 산출 Ⅴ. 결론 및 논의 참고문헌 부록 -
dc.language kor -
dc.publisher 육아정책연구소 -
dc.title 통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구 -
dc.title.alternative Legislating Financial Accounting Regulations for Operating United Financial Accounting Rules -
dc.type Report -
dc.citation.volume 연구보고 2014-05 -
dc.citation.startPage 1 -
dc.citation.endPage 115 -
dc.identifier.bibliographicCitation 김은설. (2014-10-31). 통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구. 연구보고 2014-05 1-115. -
dc.type.local 수시연구보고서 -
dc.type.other 연구보고서 -
dc.relation.projectName 통합재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구 -
dc.relation.projectCode OR1407 -
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연구보고서 > 3. 수시연구보고서
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통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구.pdf Download

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