북한의 정부회계에 대한 사례연구 : 북한대학의 회계학 교재를 중심으로

In North Korean accounting system, the comprehensive accounting reflects the characteristics of the capital flow of North Korea, which is calculated, analyzed and settled by the national economic leading institutions. The comprehensive accounting is divided into central, local, sector and financial accounting. In particular, central accounting, local accounting and sector accounting are targeted at central and local budgets, with funds linked to business accounting and comprehensive accounting. Finally, central accounting, local accounting and sector accounting as the accounting for controlling the national budget and funds can be regarded as the South Korean government accounting.
This study analyze the North Korean university’s accounting textbook collected at the Information Center on North Korea.
The characteristics of North Korean central accounting are as follows. First, the central accounting targets the flow of funds across the country, and accounts for the national budget balance and foreign currency balance. Second, budget revenue is calculated on a monthly basis according to the national budget collection system, while budget expenditure is calculated on a daily basis according to the budget supply system. Third, since the financial management departments of the central financial organ have different internal accounting systems, the central accounting may differ depending on the characteristics of the financial management organization.
The characteristics of North Korean local accounting are as follows. First, the calculation of the budget balance in local accounting is carried out on a daily basis. Second, local accounting is the accounting of revenue and expenditure between budgets. The budgetary expenditures required for local financial operations in cities, counties, and counties are financed by their own income and can also accumulate in the preferential funds and reserve funds if the budget purchase plan is exceeded.
The characteristics of North Korean sector accounting are as follows. First, sector accounting only calculates the segment budget balances. That is, sector accounting only calculates budget revenues from its own sector, while local accounting includes local budget revenue and comprehensive accounting of national budget revenues in its own region. Second, sector accounting calculate the budget balance on a monthly basis. Third, the calculation of sector accounting payments is complicated.
This study is expected to contribute to the establishment of the accounting system of the unified Korea by examining the system of North Korean government accounting, which is the object of peaceful unification prescribed by the South Korean Constitution.