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Korean Governmental Accounting Review最新文献

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A Study on Performance Information Use in Budget Process for Local Governments 地方政府预算过程中绩效信息运用研究
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/kgar.2018.16.3.91
Sung-yoon Ahn, 가톨릭대학교 경영학부 회계학전공 부교수, I. Chung
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引用次数: 0
Improvement of National Assembly’s Budget Review System 国会预算审查制度的完善
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/KGAR.2018.16.3.179
D. Bae
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引用次数: 0
A Study on the Need to Develop Appropriate Accounting Textbooks for Government Accounting 政府会计教材开发的必要性研究
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/KGAR.2018.16.3.153
Jangsoon Lee, 한남대학교 회계학과 부교수, Yibae Kim
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引用次数: 0
Effect of Inter-Local Government and Private Sector Transfers on Net Operating Costs 地方间政府和私营部门转移对净运营成本的影响
Korean Governmental Accounting Review Pub Date : 2018-12-31 DOI: 10.15710/KGAR.2018.16.3.1
Seon-ho Jeong, 한국재정정보원 연구위원
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引用次数: 0
The Effect of the Fiscal Capacity and the Reduction Effort on the Fiscal Performance of Local Festivals 财政能力与削减力度对地方节日财政绩效的影响
Korean Governmental Accounting Review Pub Date : 2018-08-31 DOI: 10.15710/kgar.2018.16.2.1
Seohyung Cho, 연세대학교 일반대학원 행정학과 박사과정, Tae-Yeung Eom
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引用次数: 0
A Study on the Establishment and Empirical Analysis of Accrual Financial Ratios for Korean Central Government 韩国中央政府权责发生制财务比率的建立及实证分析研究
Korean Governmental Accounting Review Pub Date : 2018-08-31 DOI: 10.15710/KGAR.2018.16.2.173
J. Jeon
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引用次数: 0
Accounting Fraud in Local Government and Rooms for Improvement 地方政府会计舞弊及改进空间
Korean Governmental Accounting Review Pub Date : 2018-08-31 DOI: 10.15710/KGAR.2018.16.2.37
Woon-Sup Jung, 삼덕회계법인 공인회계사
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引用次数: 0
A Study on the Role of Public Officials in Local Governmental Accounting 公职人员在地方政府会计中的作用研究
Korean Governmental Accounting Review Pub Date : 2018-08-31 DOI: 10.15710/KGAR.2018.16.2.67
Sung-yoon Ahn, 가톨릭대학교 경영학부 회계학전공 부교수, Hyung-Rok Jung
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引用次数: 4
Audit Risk Analysis and Supplementing an Internal Control Procedure on Public Institution : Some Issues regarding National Research and Development Evaluation Institutes 事业单位审计风险分析与完善内部控制程序——关于国家研发评价机构的若干问题
Korean Governmental Accounting Review Pub Date : 2018-08-31 DOI: 10.15710/kgar.2018.16.2.137
Youngkee Chung, 교수 홍익대학교경영대학, Mingjuan Han
{"title":"Audit Risk Analysis and Supplementing an Internal Control Procedure on Public Institution : Some Issues regarding National Research and Development Evaluation Institutes","authors":"Youngkee Chung, 교수 홍익대학교경영대학, Mingjuan Han","doi":"10.15710/kgar.2018.16.2.137","DOIUrl":"https://doi.org/10.15710/kgar.2018.16.2.137","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"129 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122853808","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
Groping for the Reasons Why Accrual Basis Accounting Methodology is Neglected in the Budgeting Process 探析权责发生制会计方法在预算编制过程中被忽视的原因
Korean Governmental Accounting Review Pub Date : 2018-08-31 DOI: 10.15710/KGAR.2018.16.2.93
Tai-hyuk Kang, 교수 한경대학교
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引用次数: 0
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