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지방행정연구
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논문

알림

지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

분류
지방행정연구 제14권 제1호 통권 48호 2000.6
구분
특별논문

공공자산의 인식범위와 측정기준의 설정

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저자
이병철
발행일
2000.06
제14권 제1호
통권
48호
다운로드
공공자산의 인식범위와 측정기준의 설정 download
This study suggests some implications about which public assets among the
assets local government possessed are reported on the local government
financial statement and how the value of assets be placed. Countries using
advanced governmental accounting such as USA, New Zealand, are
benchmarked. Proposals of Korean Local and Central Governmental Accounting
Standards are reviewed.

Measurement focus has to be all public assets local government owned except
for relics, art works in museum. Public assets have to classified as general fixed
assets and infrastructure. All public assets listed in financial statement must be
depreciated systematically. For local government, public assets are not future
service potential but just a burden by maintenance duties. Thus, as a minimum,
infrastructure must be reported separatedly from the balance sheet by notes or
supplementary reports.