이 연구는 우리나라의 교회회계에 대한 재정운용 인식도와 교회회계에서 이용될 수 있는 계정과목을 제시하였다. 연구는 이론적 검토와 설문지를 이용하여 분석하였다. 인식도의 연구 결과, 교회 재정운용에 대한 관심도가 가장 높았으며, 다음으로 교회 재정운용의 신뢰성, 교회 재정운용에 대한 외부감사의 필요성, 교회 재정운용 공개의 필요성, 교회 회계처리기준의 필요성 순으로 관심도가 높게 나타났다. 그러나 교회 회계처리기준의 필요성은 인식도가 가장 낮게 나타났다. 이러한 이유는 교회 회계처리와 교회 재정운용의 관련성에 대한 이해부족의 결과로 사료된다. 따라서 교회 회계처리에 대한 관심도를 높일 필요성이 있는 것으로 사료된다. 그리고 신앙경력에 따른 교회회계 특성요인에 차이가 있는가를 알아보기 위하여 분산분석을 하였다. 그 결과 교회회계 특성요인 중에서 교회 재정운용 공개의 필요성과 교회 재정운용에 대한 외부감사의 필요성은 통계적으로 유의한 차이가 있는 것으로 분석되어 재정운용에 대한 공개의 필요성이 있는 것으로 사료된다.

Recently, the Ministry of Strategy and Finance announced a proposed amendment to the tax laws, such as by specifying the income of those working in religious sectors as religious income in the Income Tax Act, which had been regulated in the current Enforcement Decree of the Income Tax Act, and amending the Income Tax Act to contain provisions of imposing differentiated tax depending on the level of income. Thus, the Ministry of Strategy and Finance regulated religious income by law, and not by an enforcement decree, and decided to impose tax by newly establishing an income category for religious workers as ‘religious income’ within the ‘other income’ category, and not ‘earned income’ category. From this perspective, this research examined how the church accounting has been processed in Korea, and suggested a standard account titles that can be established in church accounting. In addition, this study surveyed the awareness on church accounting and suggested the necessity of disclosing financial operation of churches. This research was conducted through analysis using surveys and theoretical reviews, and is composed of introduction, theoretical background, church accounting traits, awareness survey, summary, and conclusion parts. As a result of the research, the interest level regarding the financial operation of churches appeared to be highest, followed by reliability regarding the financial operation of churches, necessity of an external auditor regarding the financial operation of churches, necessity of disclosure of the financial operation of churches, and necessity of accounting processing standard for churches. As the necessity of accounting processing standard for churches appeared to be lowest, there seems to be a need to find a means to increase the interest level for this factor. In addition, as a result of conducting variance analysis to examine what differences there are in the trait factors of church accounting pursuant to the longevity in faith, the necessity of an external auditor regarding the financial operation of churches appeared to be highest when the longevity of faith was five years or less and appeared to be lowest when the longevity of faith was 21 years or more. In conclusion, there appeared to be a statistically meaningful difference in the necessity of an external auditor regarding the financial operation of churches and the necessity of disclosure of the financial operation of churches, among the trait factors of church accounting.