연구보고서 22-16 사회기반시설의 사후관리체계 및 회계처리에 관한 연구

Abstract

Ⅰ. 서론

Ⅱ. 사회기반시설의 개요 및 현황 1. 사회기반시설 개요 2. 현행 사회기반시설 관리체계 3. 사회기반시설 현황 분석

Ⅲ. 사용종료 기반시설의 현황 1. 사용종료 기반시설의 개념 및 발생 배경 2. 사용종료 기반시설 관련 법·제도 분석 3. 사용종료 기반시설 현황

Ⅳ. 기반시설 사용종료에 따른 의무의 회계처리 1. 국가회계기준 2. 해외 사례 3. 국내 공기업 사례 4. 종합분석

Ⅴ. 사회기반시설 사후처리 개선방안 1. 사회기반시설의 사용종료 시점을 고려한 법·제도 정비 2. 사회기반시설의 사용종료 시점을 고려한 회계처리지침 개선

Ⅵ. 결론 <!--[data-hwpjson]{ "documentPr": { "di": "", "dp": { "dn": "test.hwp", "ta": 1, "d1": 5, "d2": 1, "dv": 0, "dr": 1, "do": 1, "vj": "1.0", "an": "Hancom Office Hangul", "av": "9, 6, 1, 10097", "ao": "WIN", "ab": "32", "ar": "LE", "as": "Windows_Unknown_Version" }, "dis": false, "ds": { "ti": "", "la": "ko", "cr": "", "su": "", "de": "", "cd": "2023-04-26T16:37:32.887Z", "md": "1601-01-01T09:00:00.000Z", "pd": "1601-01-01T09:00:00.000Z", "ke": "" } }, "dh": { "do": { "pa": 1, "fo": 1, "en": 1, "pi": 1, "tb": 1, "eq": 1 }, "fo": [ ], "cd": { "tp": 0, "lc": { "af": false, "ui": false, "fu": false, "dn": false, "ul": false, "el": false, "at": false, "tq": false, "da": false, "dw": false, "dj": false, "bc": false, "bu": false, "al": false, "ab": false, "ap": false, "an": false, "aa": false, "ds": false, "de": false, "as": false, "cp": false, "ao": false, "et": false, "ay": false, "am": false, "a1": false, "bt": false, "av": false, "dh": false, "dp": false, "d1": false, "mf": false, 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참고문헌