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배준식 ( Jun Sik Bae ),이세구 ( Se Koo Rhee ),김진수 ( Seong Mun Park ),박성문 ( Jin Soo Kim ) 서울시정개발연구원 2011 연구보고서 Vol.2011 No.1
During budget preparation, trade-offs and prioritization among programs must be made to ensure that the budget fits government policies and priorities. Next, the most cost-effective variants must be selected. Finally, means of increasing operational efficiency in government must be sought. None of these can be accomplished unless financial constraints are built into the process from the very start. In the budget process, the future is inherently uncertain, and the more so the longer the period considered. The general trade-off is between policy relevance and certainty. At one extreme, government budgeting for just the following week would suffer the least uncertainty but also be almost irrelevant as an instrument of policy. At the other extreme, budgeting for a period of too many years would provide a broad context but carry much greater uncertainty as well. Clearly, the feasibility in practice of a multi-year perspective is greater when revenues are predictable and the mechanism for controlling expenditure well-developed. A medium-term outlook is necessary because the time span of an annual budget is too short for the purpose of adjusting expenditure priorities and uncertainties become too great over the longer term. At the time the budget is formulated, most of the expenditures of the budget year have already been committed. Medium-term spending projections are also necessary to demonstrate to the assembly and the public the desired direction of change. In the absence of a medium-term program, rapid spending adjustments to reflect changing circumstances will tend to be across-the-broad and ad hoc, focused on inputs and activities that can be cut in the short term. By illuminating the expenditure implications of current policy decisions on future years` budgets, medium-term spending projections enable governments to evaluate cost-effectiveness and to determine whether they are attempting more than they can afford. Finally, in purely annual budgeting, the link between sectoral policies and budget allocations is often weak. Sector politicians announce policies, but the budget often fails to provide the necessary resources. To resolve the problems of annual budgeting system, most OECD countries are partly adopting a multi-year budget system, and the example is a medium-term fiscal plan. Multi-year planning and forecasting serves to increase the fiscal discipline by setting overall fiscal policy objectives, showing the medium costs of continuing existing policies through baseline projections, and illuminating the full-year budget implications of decisions in following budgets. In this paper, we study to improve the effectiveness of medium-term fiscal plan in the perspective of multi-year budget system. We study the role of multi-year budget system in the framework of annual budget system, and analyze how to complement the shortcomings of annual budget system. Under the given legal framework, we consider the introduction of pre-budget system to improve the possibilities of fiscal forecasting and transparency, and suggest the enforcement of continuing expenditure system in the fiscal programs. Through the introduction of continuing expenditure system, Seoul Metropolitan government can save considerable amount of budget in the public investment programs and expend the budget efficiently by reducing the constructing period.
배준식 ( Jun Sik Bae ),신경희 ( Kyung Hee Shin ),이세구 ( Se Koo Rhee ),장윤희 ( Yoon Hyi Jang ) 서울시정개발연구원 2009 연구보고서 Vol.2009 No.31
Gender equality and gender mainstreaming are recognized as a global common problem over the nation in spite of the difference of politics, economy and culture between countries. Gender responsive policy intends to support the fair participation of both sexes in the policy making process and prevent unintended gender discrimination. In Korea, the gender responsive budgeting was introduced in 2006 according to the National Finance Act. According to the law, the government must submit the gender responsive budget bill as an attached document with the government budget bill to the National Assembly from the 2010 FY. The purpose of this study is to introduce the gender responsive budget to Seoul in order to spread the gender equality policy of the central government. Here, we study why Seoul should introduce the gender responsive budget and the administrative base of Seoul to practice this system. Also, we study the current budgetary process and how it should be changed for the implementation of gender responsive budget in Seoul. Seoul has a superb environment to introduce this system related to "Yeohang Project" which is the system to improve the quality of the life of women. So, we need to graft the gender responsive budget on "Yeohang Project". In conclusion, this study proposes the new budget system including the gender equality estimation, and to revise the law related to the local finance and the municipal ordinance in order to introduce the gender responsive budget system.