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Korean Governmental Accounting Review最新文献

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A Study on Improvement of Accounting Process for Grant Income : A Case of A Local Government 政府补助收入会计核算流程改进研究——以某地政府为例
Korean Governmental Accounting Review Pub Date : 2019-04-30 DOI: 10.15710/KGAR.2019.17.1.39
Seonmin Kim, 전남대학교 경영대학 경영학부 부교수, Minsup Song
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引用次数: 0
Improvement of Financial Reporting for Stimulating Municipal Bond : Based on Credit Rating Model 刺激市政债券的财务报告改进:基于信用评级模型
Korean Governmental Accounting Review Pub Date : 2019-04-30 DOI: 10.15710/KGAR.2019.17.1.133
Kye Hyung Lee, 홍익대학교 대학원 박사과정 수료 한국지방재정공제회 선임연구원, H. Cho
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引用次数: 0
A Study of the Debt Ratio Management Behavior of Local Public Enterprises Using Benford’s Law 运用本福德定律研究地方公共企业负债率管理行为
Korean Governmental Accounting Review Pub Date : 2019-04-30 DOI: 10.15710/KGAR.2019.17.1.99
Dong-wuk Kim, 교수 제주대학교회계학과, Ho-Nam Moon
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引用次数: 0
Improvement of Life Cycle Performance Management for Financial Projects 财务项目生命周期绩效管理的改进
Korean Governmental Accounting Review Pub Date : 2019-04-30 DOI: 10.15710/KGAR.2019.17.1.197
D. Bae
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引用次数: 0
Revitalizing Municipal Bond Market : The Case of Total Bond Limits Policy 振兴市政债券市场:以债券总量限制政策为例
Korean Governmental Accounting Review Pub Date : 2019-04-30 DOI: 10.15710/KGAR.2019.17.1.175
I. Chung, 숭실대학교 행정학부 조교수, E. Kim
{"title":"Revitalizing Municipal Bond Market : The Case of Total Bond Limits Policy","authors":"I. Chung, 숭실대학교 행정학부 조교수, E. Kim","doi":"10.15710/KGAR.2019.17.1.175","DOIUrl":"https://doi.org/10.15710/KGAR.2019.17.1.175","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120845031","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: 1
A Study on the Cost Composition Analysis and Improvement for the Appropriateness of Public Utility Charges 公用事业收费适宜性的成本构成分析及改进研究
Korean Governmental Accounting Review Pub Date : 2019-04-30 DOI: 10.15710/KGAR.2019.17.1.1
D. Shim, G. Kim
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引用次数: 0
Concepts and Benefits of Public Sector Accounting Harmonization 公共部门会计协调的概念与效益
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/KGAR.2018.16.3.125
J. Shim, 교수 한국방송통신대학교경영학과
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引用次数: 0
A Study on the Accounting Standards for the preschool in Korea : Centers on the Private Kindergarten 韩国幼儿园会计准则研究——以私立幼儿园为中心
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/kgar.2018.16.3.21
Youngkee Chung
{"title":"A Study on the Accounting Standards for the preschool in Korea : Centers on the Private Kindergarten","authors":"Youngkee Chung","doi":"10.15710/kgar.2018.16.3.21","DOIUrl":"https://doi.org/10.15710/kgar.2018.16.3.21","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"232 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113985844","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
The Study on Cost Information Applications of Local Government : Focusing on Comparability of Cost Information 地方政府成本信息应用研究:以成本信息可比性为着眼点
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/kgar.2018.16.3.205
T. Eom, 교수 연세대학교행정학과, G. Choi
{"title":"The Study on Cost Information Applications of Local Government : Focusing on Comparability of Cost Information","authors":"T. Eom, 교수 연세대학교행정학과, G. Choi","doi":"10.15710/kgar.2018.16.3.205","DOIUrl":"https://doi.org/10.15710/kgar.2018.16.3.205","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115649300","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 Management Efficiency through the Reexamination of the Cost Estimating Method for the Local Waterwork Charges 从对地方自来水收费成本估算方法的复核看管理效率
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/KGAR.2018.16.3.61
G. Kim, D. Shim
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引用次数: 0
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