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The public sector reform has been executed/administered since the 1980s which has focused on the enhancement of the efficiency and effectiveness of the public sector. In particular, financial management system like the result-oriented management, accrual basis of government accounting and performance budgeting emerged as important issues in the governmental sectors.In fact, the current budgetary accounting of local governments lacks of the linkage between budgeting and accounting owing to differences in basis and timing of reporting transactions and budget and account items. As a result, the current budgeting and accounting system cannot provide information pertaining to financial outcome, budget-to-actual comparisons and the accomplishment of budget execution at all.Considering these problems in the government accounting system, this paper focuses on the linkage of budgeting and accounting by introducing accrual basis and double-entry system. On the whole, the linkage of the two is an effective vehicle for improving financial information on government operations. In the process, two approaches are pursued: the alternatives for the realignment of budgeting classification system and the establishment of internal management items in order to adjust and connect budgeting with accounting.