통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구

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Title
통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구
Alternative Title
Legislating Financial Accounting Regulations for Operating United Financial Accounting Rules
Author(s)
김은설박진아이동하
Issued Date
2014-10-31
Publisher
육아정책연구소
URI
https://repo.kicce.re.kr/handle/2019.oak/998
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.
Table Of Contents
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
Appears in Collections:
연구보고서 > 3. 수시연구보고서
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통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구.pdf Download

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