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@article{ART001739445},
author={Rack-In Choi},
title={A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments},
journal={Journal of The Korea Society of Computer and Information},
issn={1598-849X},
year={2013},
volume={18},
number={1},
pages={157-166}

TY - JOUR
AU - Rack-In Choi
TI - A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments
JO - Journal of The Korea Society of Computer and Information
PY - 2013
VL - 18
IS - 1
PB - The Korean Society Of Computer And Information
SP - 157
EP - 166
SN - 1598-849X
AB - This study searches a transparency of financial management of Local government and then,tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second,contact of items of an account and items of a program budget, Third, requirement of construction of cost accounting to estimate total cost inputting to public program objectively. Forth,improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program
KW - financial management of Local government;financial reform;Public Accounting System;a program budget;rotation assign system;public official ethics;practical computer system
DO -
UR -
ER -

Rack-In Choi. (2013). A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments. Journal of The Korea Society of Computer and Information, 18(1), 157-166.

Rack-In Choi. 2013, "A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments", Journal of The Korea Society of Computer and Information, vol.18, no.1 pp.157-166.

Rack-In Choi "A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments" Journal of The Korea Society of Computer and Information 18.1 pp.157-166 (2013) : 157.

Rack-In Choi. A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments. 2013; 18(1), 157-166.

Rack-In Choi. "A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments" Journal of The Korea Society of Computer and Information 18, no.1 (2013) : 157-166.

Rack-In Choi. A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments. Journal of The Korea Society of Computer and Information, 18(1), 157-166.

Rack-In Choi. A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments. Journal of The Korea Society of Computer and Information. 2013; 18(1) 157-166.

Rack-In Choi. A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments. 2013; 18(1), 157-166.

Rack-In Choi. "A Schemes of Improving about Accrual Basis Accounts and Bookkeeping by Double Entry for Financial Transparency of Local Governments" Journal of The Korea Society of Computer and Information 18, no.1 (2013) : 157-166.