LikeSNU-서울대 중앙도서관 빅데이터 지식 플랫폼

사립유치원 재무회계규칙의 쟁점 고찰

Author

이성규, 고재욱

Journal Title

유아교육·보육복지연구

Publication Year

2019

Topics

#Accounting
#Financial accounting

Summary

This study examines the current status of financial accounting rules for private kindergartens as a social issue and analyzes the conflicting points of the Kindergarten 3 law. The results of the study suggest the need to improve the efficiency of kindergarten education administration, re-examine reserve funds and debt, consider implications for facility usage fees, and re-examine the support methods for the education voucher system.

Journal Influence

[유아교육·보육복지연구]