SOC 자본스톡 추계에 있어서 수익적 지출과 자본적 지출의 적합 분배

서지정보

ㆍ발행기관 : 한국산업경영시스템학회 ㆍ수록지정보 : 산업경영시스템학회지 / 41권 / 2호
ㆍ저자명 : 조진형, 이세재, 오현승, 권정훈, 정남용, 김명수

목차

1. 서 론
2. 영구재고법(Perpetual Inventory Method)
3. Infrastructure(SOC) 자본스톡 추계에서기존 국부통계조사와 한국은행 신시계열데이터 간의 차이
3.1 내용연수
3.2 수익적 지출과 자본적 지출
4. 결 론
References

영어 초록

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc.
This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the ‘new series’ and ‘old series’ methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

참고 자료

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