통합 재무회계규칙 운영을 위한 사립유치원 재무회계 규칙 제정 연구

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.