-이재혁

서울대학교 사회과학대학 경제학과 졸업(학사)

서울대학교 경영대학원 경영학과 졸업(석사)

공인회계사, 세무사, 국제공인재무분석사(CFA)

전 기획재정부 공공기관 평가위원

국세청 민원제도개선협의회 위원

안전행정부 책임운영기관 평가위원

Deloitte New York office 파견근무

감사원 파견근무(국가결산검사TF, 2010∼2011)

안진회계법인 이사

연세대학교 행정학과 겸임교수

현 산업통상자원부 해외자원개발 융자심의위원회 위원

산업통상자원부, 환경부, 국토교통부 기타공공기관 평가위원

진회계법인 이사

2024년에 국가회계기준에 관한 규칙, 국가회계예규 등 중앙정부 적용되는 회계관련 법규들이 개정되고 2025년도에는 관련된 실무지침도 개정되었습니다.

본 책자에 서술된 사례들은 기본적으로 개정 국가회계편람을 참조하였습니다. 

이번 13판에서는 이러한 개정법령 및 최근 시험경향까지 반영하여 수험생 여러분의 정부회계 수험준비에 만전을 기할 수 있도록 하였습니다.

13판이 나오기까지 격려해주신 연세대학교 양재진 교수님, 나태준 교수님, 기획재정부 손웅기 국장님, 어우주 사무관님, 금융위원회 김진홍 국장님, 인천지방국세청 김국현 청장님, 조세재정연구원 국가회계재정통계센터 문창오 부소장님, 진태호 팀장님께 감사드립니다. 또한, 편집과 발행을 위해 애써주신 샘앤북스의 이낙규 사장님과 직원 여러분들께도 감사드립니다. 

부디 본 책자가 수험생들이 소중한 시간을 조금이라도 아끼고 합격에 한 발자국 다가가게 하는 자그마한 디딤돌이 되길 소망합니다. 

2025년 늦여름에

이재혁 拜

01 정부회계의 이해 · 7

1절 재정과 정부회계 ···································································· 7

2절 국가회계의 개념과 국가회계실체 ······································· 12

3절 지방자치단체회계와 지방자치단체회계실체 ······················· 16

4절 정부회계관련 법령 ······························································ 17

5절 정부의 결산 ········································································· 30

연습문제 ······················································································ 32

02 재정상태표 · 47

1절 총칙의 주요 내용 ································································ 47

2절 자산의 주요 내용 ································································ 48

3절 부채의 주요 내용 ································································ 52

4절 순자산의 주요 내용 ···························································· 54

연습문제 ······················································································ 59

03 재정운영표 · 70

1절 재정운영표의 구조와 양식 ················································· 73

2절 프로그램원가(사업원가) ······················································ 81

3절 재정운영순원가 ···································································· 88

4절 수익과 비용의 인식기준 ····················································· 90

연습문제 ······················································································ 98

04 자산과 부채의 평가 · 115

1절 자산 및 부채의 평가 요약 ··············································· 115

2절 국가회계기준 조문 별 학습 ·············································· 118

연습문제 ··················································································· 154

05 순자산변동표 · 180

연습문제 ··················································································· 187

05-2 현금흐름표 · 197

연습문제 ··················································································· 201

06 주석(필수보충정보, 부속명세서) · 203

연습문제 ··················································································· 209

07 국고금회계, 세입·세출외거래 · 212

1절 국고금회계 ········································································· 212

2절 세입·세출외거래 ······························································ 216

연습문제 ··················································································· 220

08 재무제표 통합 · 223

연습문제 ··················································································· 230

최종정리문제 · 233

부록1 지방자치단체 재무제표 사례 · 245

광주광역시 재무제표(발췌) ······················································ 247

부록2 관련법령 · 281

국가회계기준에 관한 규칙 ······················································ 283

지방자치단체 회계기준에 관한 규칙 ······································ 300

국가회계법 ················································································ 314

국가회계법 시행령 ··································································· 320

국가재정법 (결산) ····································································· 325

지방회계법 ················································································ 327

지방회계법 시행령 (결산) ························································ 338