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Korean Governmental Accounting Review最新文献

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A Study on the North Korea’s Fiscal and Accounting Laws 朝鲜财政会计法律研究
Korean Governmental Accounting Review Pub Date : 2020-12-31 DOI: 10.15710/KGAR.2020.18.3.35
Yisok Kim, Y. Kang
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引用次数: 0
The Current Status and Improvement Measures of Accounting in Non-Profit Organizations 非营利组织会计的现状及改进措施
Korean Governmental Accounting Review Pub Date : 2020-12-31 DOI: 10.15710/KGAR.2020.18.3.99
Sunkook Kwon, 교수 경북대학교경영학부, Jiyoung Jang
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引用次数: 0
Study on the Effect of the Change of Central Government on the Unencumbered Balance in the Local Government 中央政府换届对地方政府无负债余额的影响研究
Korean Governmental Accounting Review Pub Date : 2020-12-31 DOI: 10.15710/KGAR.2020.18.3.69
H. Cho, 홍익대학교 경영대학 경영학부 조교수
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引用次数: 0
Improvement of Local Finance Management Plan for Reinforcement of Autonomous Decentralization and Accounting Accountability 完善地方财政管理方案强化地方分权和会计问责制
Korean Governmental Accounting Review Pub Date : 2020-12-31 DOI: 10.15710/KGAR.2020.18.3.309
Ji-Hyeon Choi
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引用次数: 0
A Study on the Necessity of Mandatory External Audit of Government Funded Agency and Determination of the Scope of Audit 政府资助机构强制外部审计的必要性及审计范围的确定研究
Korean Governmental Accounting Review Pub Date : 2020-12-31 DOI: 10.15710/KGAR.2020.18.3.141
Seungah Song
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引用次数: 0
Problems and Measure for Improvement of Calculation of General Adjusted Grants : With a Focus on Autonomous Districts of Daejeon Metropolitan City 综合调整补助计算的问题与改进措施——以大田市自治团体为例
Korean Governmental Accounting Review Pub Date : 2019-08-31 DOI: 10.15710/kgar.2019.17.2.35
Kwan-hyung Kim, 의원 세무학박사대전광역시유성구의회
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引用次数: 0
A Study on the Performance-Oriented Classification System of the Expenditure Budget 以绩效为导向的支出预算分类体系研究
Korean Governmental Accounting Review Pub Date : 2019-08-31 DOI: 10.15710/kgar.2019.17.2.119
Yibae Kim, 덕성여자대학교 회계학과 부교수, Sangkwon Cha
{"title":"A Study on the Performance-Oriented Classification System of the Expenditure Budget","authors":"Yibae Kim, 덕성여자대학교 회계학과 부교수, Sangkwon Cha","doi":"10.15710/kgar.2019.17.2.119","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.119","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"29 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129508881","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Study on the Cost Allocation in the Statements of Operations of Local Governments : A Focus on the Ratio of Administration Costs to Program Net Costs 地方政府经营报表成本分配研究——以行政成本与项目净成本之比为中心
Korean Governmental Accounting Review Pub Date : 2019-08-31 DOI: 10.15710/kgar.2019.17.2.1
Yong Soo Kim, 숭실대학교 경영대학 회계학과 초빙교수, Hee-chun Roh
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引用次数: 0
A Case Study on the Tax Adjustment and Improvement of Pension Fund for National Accounts : Focus on the S Fund 国民账户养老基金税收调整与完善案例研究——以S基金为例
Korean Governmental Accounting Review Pub Date : 2019-08-31 DOI: 10.15710/kgar.2019.17.2.83
Su Sung Kim, 세무학박사 사립학교교직원연금공단 연금연구팀
{"title":"A Case Study on the Tax Adjustment and Improvement of Pension Fund for National Accounts : Focus on the S Fund","authors":"Su Sung Kim, 세무학박사 사립학교교직원연금공단 연금연구팀","doi":"10.15710/kgar.2019.17.2.83","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.83","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121425878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Study of Financial and Accounting Performances Affecting Incumbent Head of Local Government Electoral Win 财务会计绩效对现任地方政府首长选举胜选的影响研究
Korean Governmental Accounting Review Pub Date : 2019-08-31 DOI: 10.15710/kgar.2019.17.2.57
Y. Yi, 교수 강원대학교경영회계학부, Seheon Yoon
{"title":"A Study of Financial and Accounting Performances Affecting Incumbent Head of Local Government Electoral Win","authors":"Y. Yi, 교수 강원대학교경영회계학부, Seheon Yoon","doi":"10.15710/kgar.2019.17.2.57","DOIUrl":"https://doi.org/10.15710/kgar.2019.17.2.57","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131892656","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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