한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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재정포럼

재정개혁의 목표와 과제

Keyword
신뢰성회복, 정부회계, 성과협약
Title
재정개혁의 목표와 과제
Authors
옥동석
Issue Date
2003-08-01
Publisher
KIPF
Citation
pp. 276
Abstract
Legal and institutional frameworks of PEM(Public Expenditure Management) in Korea do not have evolved over the decades of the rapid-high economic development. Since the serious economic crisis in 1997, Korean government has begun to focus very ardently at reforming its government systems. Korean government is now facing the challenge of improving fiscal discipline, bringing resource allocation in line with development priorities, creating an enabling environment for public financial managers, and protecting due process.

The study aims to suggest several policy initiatives which guide Korean government in reengineering the institutional arrangements that affect incentives for better budgetary outcomes, including mechanisms that improve aggregate fiscal discipline, strategic prioritization and operational efficiency. The suggestions made in the study are based on new approaches to public sector management which seek to introduce the market mechanism and business-oriented techniques in the name of new public management. The suggestions for increasing transparency, effectiveness and soundness in the PEM process are summarized as follows.

(1) In order to increase transparency and efficiency in the PEM process it is essential that the coverage of the consolidated public finance should correspond with that of general government sector, and the general government sector should be defined on the basis of institutional units not of the administrative, legal or accounting types. At present, the consolidated public finance in Korea is understood according to the criteria of accounting units such as general account, special accounts, and the public funds. However, these criteria do not cover the true scope of the consolidated public finance.

(2) It is important that budget items for appropriation should be reclassified, so as to reinforce administrative classifications and cross-classifications of budgets and to allow the systematic analysis and coordination of individual programs. To modernize the framework of budget items, the various organisational units such as departments, bureaus, directorate, and other major administrative subdivisions should be distinguished, so that individual projects can be allocated to different organisational units and eventually cross-classified.

The structure of budget items currently employed in Korea is not effective in terms of managerial responsibility by organisational unit, cost estimation by project, diversity of cross-classification, or project coordination. After the structure of budget items has been systematically arranged, the individual projects should be classified by objective and function, and then the overlapping projects and project periods should be examined and coordinated properly. To classify objectives and functions of projects systematically, criteria should be provided for classifying departments strategic objectives, their performance plans by year, and their project aims by year.

(3) One of the prerequisites for effectively preparing a budget is that the Bureau of Budget provides the individual departments of central government as early as possible with a strict budget ceiling which they have to follow. Once the budget ceiling is given, each department and agency can be motivated to make their project plans as tightly as possible with the ceiling in mind.

(4) In order to increase the practical efficacy of the mid-term fiscal plan, it is essential that it is based on a multi-year framework, so that the multi-year budget amount can be estimated and earmarked by year and by expenditure area. In order for the mid-term fiscal plan to be practical and effective, the mid-term budget ceiling should be defined by ministries and functions.

(5) The multi-year appropriation should be applied more widely in the projects, whose implementation take more than one year. Under the curren t one year-budget framework the best way to prepare a budget which will allow contracts between government and private sector to be implemented in a stable way is to apply the multi-year appropriation system.

(6) Performance contract between the Bureau of Budget and each NDPB(Non-Departmental Public Bodies) should be adopted. That could introduce the output-oriented budget control, competition and benchmarking, pricing and fee concept in the public sector, changing the incentive structures of public employees.
Keywords
신뢰성회복, 정부회계, 성과협약
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