총 82페이지

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Ⅲ. 국내?외 주요 사례··········································································································23
1. 국내 사례·····················································································································23
(1) 국가(알기쉬운 국가회계)·································································································23
(2) 인천시(세입세출 및 재무제표 중심)················································································29
(3) 부천시(재무제표 중심)·····································································································35
2. 해외 사례·····················································································································39
(1) 미국(프랭클린 카운티 PAFR)·························································································39
(2) 일본(요코하마시)·············································································································44
3. 시사점··························································································································49
Ⅳ. 주민이 알기쉬운 결산서 작성 방안·················································································53
1. 기본원칙 ·····················································································································53
(1) 재무정보 질적 특성 적용································································································53
(2) 자율성 보장····················································································································54
2. 세부 작성 방법 ···········································································································55
(1) 작성 제목·······················································································································55
(2) 작성 방법·······················································································································56
(3) 작성 대상·······················································································································57
(4) 작성 분량·······················································································································57
(5) 작성 시기·······················································································································58
(6) 작성 부서·······················································································································58

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