광역상수도와 지방상수도의 자산회계 표준화 연구

Abstract

[Purpose] The purpose of this study is to make policy proposals that can standardize the asset accounting treatment of the two facilities in order to alleviate problems that may arise due to the different laws and accounting standards of multi-regional waterworks and local waterworks. Although multi -regional and local waterworks are the same water supply facilities, the operators are divided into Korea Water Resources Corporation and local governments.
 [Methodology] Analysis of related laws and accounting standards of Korea Water Resources Corporation and local governments, which operate the two facilities, and analysis of major issues and The latest cost data was analyzed.
 [Findings] As a result of comparative analysis of asset management between the two facilities from the perspective of life cycle cost, it was confirmed that there were differences in the asset acquisition method, depreciation (useful life), treatment of borrowing cost, and accounting treatment of government subsidies. In order to standardize this difference, standardization alternatives were dashed in consideration of various viewpoints, such as the possibility of revision of related laws, the importance of the amount, the validity of the applied accounting standard, and the enhancement of competitiveness through systematic cost management.
 [Implications] As the operating conditions of local waterworks deteriorate and the crisis of local extinction becomes a reality, various scenarios for waterworks integration are expected. Therefore, it is timely and meaningful to propose an alternative to standardization of accounting standards that can increase the comparability between the two facilities.