地方政府豫算制度 改革을 위한 成果主義豫算制度 導入方案에 관한 硏究
(A) Study on the Introduction of Performance-based budgeting system for Reformation of the Budgeting system of Local government
지방정부예산제도 성과주의예산제도 지방정부 예산제도 성과주의 도입방안;
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The purpose of this paper is an attempt to deal with the present conditions and problems of Line-item budgeting system, and to show the needs and plans of Performance-based budgeting that is propelled by the present local government for reformation of budgeting system. Line-item budgeting system has a lot of problems. Owing to excessive control, inefficiency and the budget, which follows that of the previous year, Line-item budgeting system does not have sufficient flexibility, and is not able to offer information on the cost that is necessary to measuring the outcomes. Therefore, local government should introduce Performance-based budgeting system, which focuses on results and output in order to increase productivity and efficiency, and to uplift confidence of local administration. This is the reason why I take instances of other countries, and want to consider the way of introducing Performance-based budgeting and activities of performance-based budgeting etc. The summary of this research is as follows. In the second Chapter, I will look over the general idea, basic structure, developing progress, organization and efficiency of this system that is operated in the USA, New Zealand, Australia and England. And we will also review the developing process of Performance-based budgeting, and show the way to make up Performance-based budgeting. In the third chapter, for the sake of reviewing the present situation and finding the problems of the existing budgeting system, we will examine the changes and structure of Line-item budgeting system and investigate budget item, which is related with organization. And we will also consider the depreciation of confidence, the limit of measuring outcome, absurdity and the inefficiency that is involved in Line-item budgeting system. In the fourth chapter, we will draw up concrete plans, which contain basic direction, approaching ways, basic units and range and objects of measuring outcome. And we will also present the necessity and plan of reshuffling the budget item system for feedback and measuring outcomes. In the fifth chapter, I will check over the course of reforming local government budgeting system and summarize the contents of this paper.