공기업의 구분회계제도 도입이 경영실적평가 계량지표 결과에 미치는 영향

초록

[Purpose] This study aims to analyze the effects of introducing the separate accounting system for public enterprises. [Methodology] This study empirically analyzed the effects of introducing the segmented accounting system using the results of measuring the management performance of public corporations from 2013 to 2021 and other data. [Findings] Institutions that piloted the separate accounting system showed a decrease in the score of the financial budget performance quantitative indicators compared to institutions that did not, and institutions that piloted the separate accounting system did not show a significant increase in the score of the financial budget performance quantitative indicators in the following year compared to the first year of pilot introduction. [Implications] Before discussing the revision of the law to expand the introduction of the separate accounting system to all public enterprises and quasi－governmental organizations, the effectiveness of the separate accounting system should be analyzed.

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