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국가회계법에 따른 공적연금 회계제도의 개선 : 국민연금을 중심으로
권병철 한국정부회계학회 2008 정부회계연구 Vol.6 No.2
국가회계법은 국가의 모든 일반회계 및 특별회계와 기금을 국가재정범위로 설정하고 있으므로 기금형태로 되어 있는 4대 공적연금인 국민연금, 공무원연금, 군인연금, 사립학교교직원연금도 새로운 국가회계제도의 적용대상이 된다. 국민연금의 경우 새 회계제도의 적용으로 인한 재무정보의 양적������질적 변화는 온 국민의 관심을 불러일으킬 것이며 또한 향후 국가재정정책에도 직������간접적으로 중대한 영향을 미칠 것으로 예상된다. 특히 이번 새 국가회계제도의 틀에 모든 공적연금이 국가재정 및 회계범위에 포함되어 각 연금기금의 재무상태가 소관부처와 국가의 재무제표에 통합되므로 새 국가회계제도의 틀 속에서 국민연금을 비롯한 공적연금에 대한 합리적인 회계제도의 개선과 정비가 요구된다. 본 연구는 새로운 국가회계제도의 전면적인 시행에 앞서 우리나라의 공적연금제도 및 회계처리 현황에 대한 전반의 특징을 검토하였다. The Government Accounting Act sets all the general/special accounting and funds within the range of national finance. 4 public pensions in the form of funds-national pension, government employees pension, military personnel pension, and private school teachers pension-are also application targets of the new Government accounting system. In the case of national pension, financial information’s changes of quantity and quality will be brought on by the application of new accounting system. It is expected to raise interests of the citizen and to have a crucial direct/indirect influence on future national financial policies. In the new Government accounting system, all public pensions are included in the rage of national finance and accounting. The financial status of each pension fund is marked with being integrated on the financial statements of responsible ministries and government. Therefore, in the new government accounting system, improvement and maintenance of the government accounting system towards public pensions, including national pension, are required. This study examined the overall specialties of the present condition of the public pension system and pension accounting in Korea before facing the full-scale execution of the new government accounting system.
吸批氣過程을 포함하는 4行程壓縮着火機關의 性能豫測에 관한 硏究
權炳澈 大田工業大學 1991 한밭대학교 논문집 Vol.8 No.1
A comprehensive cycle simulation was developed to predict the performance of CI engine including intake and exhanst processes. In this study, the intake and exhaust model, compression model, thermodynamic combustion model, Ignition delay model, heat transfer and expansion model were used. In order to confirm the feasibility of the simulation program, the calculated results were compared with the experimental results. P-Θ diagram,I.M.E.P and S.F.C by means of calculation showed acceptable qrantitative agreement with the experimental data. A parametric study of the effect of variations in injection timing and inlet pressure was carried out. Therefore, the optimum design of CI engine will be possible by the cycle simulation using this program.
권병철,권경우,김기길,명태식,박찬호,박귀용 한밭대학교 산업과학기술연구소 1995 논문집 Vol.3 No.-
This paper is to be illustrated automation in the design of Pumping Station and Draining Station. Program for design automation applying Auto LISP, DCL can be used to design and draw simultaneously. The study result are as follows. 1. Optimal design has been introduced and precise design has been possible using CAD. 2. Dialog design is possible with introduction the concept of design automation, and design cost can be reduced greatly.