성과주의 예산제도의 활성화 방안에 관한 연구 = A Study on Budgetary Reform in Korea: Focusing on Introduction to Performance Budgeting)

다국어 초록 (Multilingual Abstract)

A budget is a plan for the revenue and expenditure of the government, and aids the decision-making process in regard to resource allocation to accomplish policy goals effectively and efficiently. If budget creation is not rational, the policy goals of the government may be difficult to achieve.Until now budgeting in Korea was input-oriented, focusing not on policy or program performance, but on excessive control of budget expenditures. However, excessive control of budget expenditures impedes the effectiveness and efficiency of government policies and programs. A second problem related to this was that of insufficient ex post performance evaluation which meant that the government could then not implement their budget as it induces inefficient implementation of policy by government agencies.Therefore it is necessary to introduce performance budgeting because it endows a government agency autonomy, secures accountability by ex post evaluation and focuses on efficiency or effectiveness as a measure of performance. From 1999, the Ministry of Planning and Budgeting has been running pilot programs in relation to performance budgeting.However, performance budgeting may also have problems in terms of measurement and application. Due to the fact that public goals are abstract and may vary, it is difficult to induce performance indicators from public goals. There also seem not to be any performance indicators which correspond with the conditions desirable indicators, such as validity, reliability, clarity, practicality, controllability and so on. In terms of applying an original budgeting plan, the difficulty of linking performance and budgeting, the appearance of unintended negative effect and externalities, and the repulsion of subordinated agencies are expected.The objectives of this paper are to present a alternative strategy with the purpose of smoothly settling performance budgeting. Suggestions are as follows： For solving application problems, it was shown that the indirect relation between results and budgets, education and public information to improve the recognition and professionalism of involved parties may be needed. And that all involved need to increase their participation in making performance budgeting plans and in developing performance indicators. So for solving the problems of application in reality, it was shown that strengthening the linkages between performance goals and performance indicators, increasing the simplicity between goals and indicators, and increasing the diversity of practical use performance information and self-regulation in execution may be needed.