북한의 경영회계결산

North Korea's accounting system reflects the centralized and unified leadership of the state over the economy. As the national finance is directly linked to North Korea’s accounting system, it becomes more important to establish in North Korea, where centralized and unified systems are key. We can found the evidence from Kim Jong Il’s speech that emphasizes the flawless accounting on revenue, expense, national profit and improvement system measure. In North Korea, the closing of business accounting can be defined as the process of examination and deliberation about accounting documents, which contains performance and status of financial plan in organization and small business.
Based on the North Korea’s accounting text book, this research shows the process and system about settlement of accounts in North Korea and helps the understanding of North Korea’s accounting system. The system consists of process and settlements of accounts in organization and small business. Also, they focus on the how to execute and distribute the government funds by confirming statement of processing plan, financial status, and settlement of accounts. Especially, they more emphasize on the closing of business accounting, which records every transactions. After preparation of closing of business accounting, the government thoroughly confirmed the settlement of accounts through due diligence.