한국조세재정연구원 - OAK리포지터리

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재정개혁의 목표와 과제 cover image

재정개혁의 목표와 과제

Keyword
신뢰성회복, 신뢰성회복, 정부회계, 성과협약, 정부회계, 성과협약
Title
재정개혁의 목표와 과제
Institutional Reform for Improving Public Expenditure Management in Korea
Authors
옥동석; OCK; Dong-Suk; OCK; Dong-Suk
Issue Date
2003-08
2003-08
Publisher
KIPF
KIPF
Page
pp. 276
pp. 276
Abstract
본 연구는 재정관리제도를 개혁하는 것이야말로 정부개혁의 핵심이라는 인식 하에서 우리나라가 지향하여야 할 재정개혁의 목표와 핵심적인 정책과제와 방향을 정리하고자 하였다. 본 연구에서는 우리나라 재정개혁의 목표를 ‘재정에 대한 신뢰성 회복’ ‘합리적 의사결정체계의 구축’ ‘효율적 재정관리를 위한 유인구조 형성’의 3가지로 정리하였으며, 각각의 목표에 대해서는 가능한 구체적인 과제들을 제시하고자 노력하였다.



‘재정에 대한 신뢰성 회복’을 위해서는 재정범위에 포함되는 공공기관 전반에 대한 재정상태를 진단하여 재정수혜 및 재정사업을 축소하는 등 합리적 조정방안을 마련하여 이해관계인들을 설득하여야 할 것이다. 재정운용에 관한 ‘합리적 의사결정체계의 구축’을 위해서는 재정사업의 집행현장에 가까이 있는 자들이 보유하는 정보가 자발적으로 표출될 수 있는 체제를 형성하고, 의사결정자들이 충분한 재량권으로 중장기적 관점에서 재정사업의 효율성을 제고할 수 있도록 보장하고, 세입세출예산에 반영되지 않는 비현금거래에 대한 체계적인 정보를 보유하여 활용하여야 할 것이다. ‘효율적 재정관리를 위한 유인구조 형성’을 위해서는 정부기관에 성과, 대가, 경쟁을 기본으로 하는 시장기능을 도입할 수 있도록 성과협약을 정착시켜야 한다.



특히 본 연구에서는 이러한 모든 재정개혁의 기본 인프라로서 재정범위의 재정비와 정부회계의 개혁 필요성을 강조하였다. 합리적 재정운용을 위해서는 정부가 관리하고 동원가능한 재정자원의 전체 범위를 파악하여야 하며, 이들 전체에 대해 충분하고도 다양한 정보를 취득할 수 있어야 한다. 그런데 현재 우리나라에서는 재정범위를 전반적으로 파악하여 운용하는 체제가 빈약하며, 이들 재정범위 전체에 대해 재정운용과 관련된 제반 통계 및 회계정보를 충분히 생산하지 못하여 개선되어야 할 사항들이 많이 존재하고 있다.
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, 신뢰성회복, 정부회계, 성과협약, 정부회계, 성과협약
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