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[번역2012-04호]발생주의 재정수지와 현금주의 재정수지의 공통점과 차이점
저자 :
국가회계기준센터
발간월 :
2012-11-01
조회수 :
805

발생주의 재정수지와 현금주의 재정수지의 공통점과 차이점

 

 

현금주의 재정수지와 발생주의 재정수지는 어떻게 측정되는가? ··········································· 1
 통합재정적자 - 순현금주의 재정수지 ······················································································ 1
 순운영원가.발생주의 재정수지 ······························································································ 2
 두 측정방법의 목적은 무엇인가? ······························································································ 3


현금주의 재정수지와 발생주의 재정수지의 공통점과 차이점은 무엇인가? ····························· 5
 현금주의 및 발생주의 재정수지의 공통점은 무엇인가? ·························································· 6
 현금주의 및 발생주의 재정수지의 차이점은 무엇인가? ·························································· 8
 어떻게 발생주의 재정수지로부터 현금주의 재정수지를 산출하는가? ····································· 9


연간 현금주의 재정수지와 발생주의 재정수지의 변화를 야기하는 요소는 무엇인가? ··········· 13


현금주의와 발생주의의 차이가 가장 눈에 띄는 부문은 어디인가? ······································ 16
 현금주의 및 발생주의 재정수지는 군인 연금급여를 어떻게 인식하는가? ····························· 16
 현금주의 및 발생주의 재정수지는 연방공무원 연금급여를 어떻게 인식하는가? ·················· 18
 현금주의 및 발생주의 재정수지는 퇴역군인 보상을 어떻게 인식하는가? ···························· 20
 현금주의 및 발생주의 재정수지는 환경 관련 부채를 어떻게 인식하는가? ·························· 22
 현금주의 및 발생주의 재정수지는 보험사업을 어떻게 인식하는가? ····································· 24
 현금주의 및 발생주의 재정수지는 자본자산을 어떻게 인식하는가? ····································· 27


발생주의 재정수지와 현금주의 재정수지는 어떠한 보완성을 가지는가? ······························· 30
 정부 재정상태를 파악하기 위해서 추가 측정지표가 필요하다 ·············································· 30
 일부 연방사업에 대해서는 연방예산안에 현금주의와 발생주의 재정수지가 모두 기록되지만
 추가적인 개선이 필요하다 ······································································································ 32


부록 Ⅰ: 핵심 용어집 ······································································································· 34


부록 Ⅱ: 발생주의에 의해 기록되는 예산지출액 ································································· 37


부록 Ⅲ: 지출원인행위 회계(Obligational Accounting) ······················································ 39

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