기획재정부와 국가회계재정통계센터는 발생주의.복식부기 회계제도에 대한 이해를 증진하고, 사용자의 편의성을 증대하기 위해 '국가회계편람'을 최초로 발간하였습니다.  새롭게 제정된 국가회계예규는 2015회계연도 결산부터 적용됩니다.  수록범위   •국가회계법, 국가회계법 시행령, 국가회계기준에 관한 규칙(부령), 국가회계예규(22개) 등 수록   •국가회계 규정의 이해를 돕기 위해 실무해설, 적용사례, 계정과목해설서 등을 부록으로 수록     편집방식   •상위법령을 우선 수록하고 그 다음에 국가회계예규 등을 수록하여 체계적 배치   •국가회계예규의 서술방법을 문단식으로 정비하는 한편, 재무제표에 대한 포괄적인 내용을 담고 있는 규정에서 세부      적(계정과목별, 사업별)인 내용을 담고 있는 규정 순으로 수록하고, 사용빈도가 낮은 규정은 후반부에 배치   •국가회계법과 국가회계법 시행령, 국가회계예규와 관련 부록은 용지의 좌·우측에 이단 비교형식으로 구성    관련규정·관련부록(문단제정근거, 실무해설, 적용사례 등)  • 국가회계예규의 이해를 돕기 위해 관련규정 및 관련부록 수록     - 관련규정: 국가회계예규 내 특정문단과 직·간접적으로 관련된 법령 등     - 문단제정근거: 국가회계예규 내 특정문단을 제정한 논거 및 배경     - 실무해설: 국가회계예규를 보완하기 위한 설명     - 적용사례: 국가회계예규의 이해를 돕기 위한 구체적인 회계처리 사례     - 계정과목 해설서: 재무계정과목의 정의 및 세부설명과 유의점 서술     - 계정과목 총괄표: 발생주의·복식부기에 의한 회계처리 시 사용할 표준화된 계정과목 제시    

♦ 총목차  

Ⅰ. 국가회계법 시행령 ································································· 1

Ⅱ. 국가회계기준에 관한 규칙 ····················································· 25

Ⅲ. 국가회계예규 ······································································· 47    

1. 재무제표의 표시와 부속서류의 작성에 관한 지침 ·················· 49    

2. 재무제표의 통합에 관한 지침 ·············································· 83    

3. 금융자산과 금융부채 회계처리지침 ····································· 99    

4. 일반유형자산과 사회기반시설 회계처리지침 ······················· 169    

5. 무형자산 회계처리지침 ····················································· 237    

6. 기타의 자산과 기타의 부채 회계처리지침 ··························· 247    

7. 리스 회계처리지침 ··························································· 261    

8. 우발상황 회계처리지침 ···················································· 275    

9. 교환수익 회계처리지침 ···················································· 287  

10. 비교환수익 회계처리지침 ················································ 307  

11. 비용 회계처리지침 ·························································· 335  

12. 연금 회계처리지침 ·························································· 355  

13. 보험 회계처리지침 ·························································· 397  

14. 보증 회계처리지침 ·························································· 411  

15. 융자 회계처리지침 ·························································· 419  

16. 민간투자사업(BTO BTL) 회계처리지침 ····························· 441  

17. 국유재산위탁개발사업 회계처리지침 ································ 453  

18. 원가계산에 관한 지침 ······················································ 465  

19. 국고금 회계처리지침 ······················································· 491  

20. 세입 세출외거래 회계처리지침 ········································· 517  

21. 회계정책회계추정의 변경과 오류수정에 관한 지침 ············· 531  

22. 정부조직개편 회계처리지침 ············································· 539

Ⅳ. 계정과목 해설서 ································································ 551

Ⅴ. 계정과목 총괄표 ································································ 717

Ⅵ. 색인 ················································································· 739