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- 저자 : 박영강 ( Park Young-kwang ) (검색결과 1 건)
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지방정부의 목표관리와 예산관리의 연계를 위한 모형 연구 - 부산광역시를 중심으로 -
박영강 ( Park Young-kwang ),강성권 ( Kang Sung-kwon ),강재호 ( Kang Jae-ho ),이강웅 ( Lee Gang-woong ),이종필 ( Lee Jong-pil ) 부산연구원 2004 연구보고서 공동연구 Vol.2004 No.0
There are two recent trends in improving performance of local government: The one is result-oriented budget system developed in European countries; the other is Management By Objectives (MBO) carried out in the United States. Japanese local governments, in which changes in budget system occur relatively slow, attempt to introduce performance-oriented administrative evaluation system while in Korea, Seoul local government makes a move to improve MBO by including performance-based budget system. Busan Metropolitan City has drawn up partially performance-based budgets(PB) in four areas (Financial Management Division, Environment Bureau, Busan Cultural Center and the Special Accounts for Transportation Project) since 2003, but budget system in general remains the same because, the performance proposals in budgets were merely linked with general directors and managers' objectives under MBO. The purpose of this study is to examine expected problems in introducing objective- budget connection system and to find alternatives and implications by analyzing the cases of three cities: Seoul of Korea, Suginami-Gu of Tokyo, Japan, City of Phoenix, U.S.A. Results showed that Suginami-Gu's administrative evaluation system was less effective than that of Phoenix mixing with PB and MBO. That of Seoul having a similar model to Phoenix budget system was turned out to be less effective. This means experience and technique of evaluation are more important in the efficiency of evaluation model rather than structural factors of evaluation model itself. Based on these results, we proposed basic directions of an objective-budget connection system to improve the efficiency of the system and institutional and technical alternatives as follows: First of all, when Korean local governments look for a new objective-budget connection system, Seoul's performance-management model will be a major alternative. Suginami-Gu's administrative evaluation system can be easily applicable, but it is not yet linked with personal compensation and promotion so that it may be passive in developing an evaluation index and its techniques. There for the operational experience and model of Phoenix having a similar model to Seoul's would be helpful. When we introduce a performance-management system of Seoul, we may have to consider the following institutional and technical alternatives in order to increase its efficiency: ① It is required to renovate the structure of Seoul's performance-based budgetary system. The case of Phoenix would be an alternative. ② To develop a performance index corresponding to the characteristics of Busan, it is needed to keep close bondage between evaluation-in-charge department and project departments, and to obtain external institutions' support and NGO's involvement. In this process, an organization's mission should be identified. In the setting up managers' personal goals require a concrete and diverse index like Phoenix's. ③ For performance evaluation as a core function of object-budget connection system, it is required to reinforce evaluation-in-charge department, to establish an adequate evaluation procedure and to carry out systematic training for supervisors' evaluation skill improvement and active participation of staff members. ④ To promote the efficiency of connection model, the inducement measure should be strengthened and its application should be expanded gradually. In Busan's case, bonus is offered as a means of the inducement. As the inducement effect of bonus is not high, the standard for bonus distribution should be varied to enhance the inducement effect. Structural renovation of budget system in the proposed alternatives requires central government's changes in the guide on the compilation of budget, but it can be done on the local government level. Reorganization of the evaluation agency and financial inducement structure can be achieved through local government's individual revision of ordinances and regulations. Thus, institutional restriction is unlikely to occur in the process of introducing a new objective-budget system. Those alternatives are considered as basic contents when Busan Metropolitan City introduces a new system mixing MBO with PB. But supplementary case studies on each country's budgetary structure and related financial system will be desirable. To realize these alternatives, it is required to overcome resistance from members of an organization and to secure political force to settle down the new system. It is desirable for a mayor of local government to have his/her confidence to pursue administrative reform and to obtain supports from community's council and opinions at the same time. This study is jointly conducted by Busan Development Institute and Dong-eui University in the form of Research-Academia consortium. Professor Kang, Jae-Ho of Busan National University participated in the project as a special researcher. We appreciate the advice and help of those who offered relevant materials from domestic and overseas. Especially, we would like to express our sincere thanks director Sakae Sueki and his staff members in the Department of Planning at Suginami-Gu of Tokyo, Professor Hiroshi Sato of Chuogakuin University in Japan, and Mr. Bob Wingenroth, City Auditor and his Deputy City Auditors, Ms. Diane L. Artrip, JoAnne M. Dukeshire in Phoenix, Arizona.
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