한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
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우리나라와 외국의 성과주의 예산제도 cover image

우리나라와 외국의 성과주의 예산제도

Keyword
미국식PART, 외부평가, 책임소재, 사업평가
Title
우리나라와 외국의 성과주의 예산제도
Authors
전택승
Issue Date
2004-08-01
Publisher
KIPF
Citation
pp. 258
Abstract
This study aims at providing comprehensive knowledge at the performance-based public finance reforms at developed countries and korea. The performance management system(PMS), introduced at 2003, in Korea is benchmarked on the established performance budgeting systems in the United States. and other developed countries. Therefore it is important to understand the performance budgeting system in those countries to further develope the PMS in Korea. Hence this study surveys the performance budgeting systems in developed countries and attempts to draw lessons that will help the Korean system to advance in the future. Especially, the PART in the United State as an alternative to integrate the performance and budgeting, the role of program evaluations, accountability problem, the methodological issues in measuring the performance are discussed in this study. We also examine performance-based public finance system in Korea that come before the PMS in order to find the way to reconcile with the PMS.

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Keywords
미국식PART, 외부평가, 책임소재, 사업평가
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