지역축제의 상호모방과 경쟁회피에 관한 연구

윤주철(Yoon Joo Chul),문광민(Moon Kwang-Min) 서울행정학회 2011 한국사회와 행정연구 Vol.22 No.2

This study aims to analyze whether spatially contiguous or remote local governments are more likely to affect other local governments in deciding how much they spend on their regional festivals by applying spatial regression with panel data, 2006~2009. In the past 20 years, regional festivals have widely diffused and it has been argued that many local governments have imitated successful festivals, thereby increasing competition among local governments. This raises the question, which governments do they mimic? We suggest four hypotheses; pioneer (or reference), contiguous, similar (by the criteria of population and financial self-sufficiency), and sisterhood-networked group. Our results show that in fact local governments do not always imitate others. Key findings are that, first, the portion of festival budget increases in the pioneer group, and second. the portion is negatively related to the contiguous governments and sisterhood-networked governments. So local governments hold festivals imitating the pioneer group. but avoid competition with neighborhood or sisterhood governments. Also this study examines the usefulness of spatial regression by reporting different results from the OLS without the spatial effects.

조직개편, 기관특성, 그리고 정치적 환경: 한국 중앙행정조직의 생존기간에 관한 실증분석

윤주철 ( Joo Chul Yoon ),양지숙 ( Ji Sook Yang ),전영한 ( Young Han Chun ) 한국행정학회 2011 韓國行政學報 Vol.45 No.2

본 연구는 우리나라 중앙행정조직(97개)의 생존기간(survival time)을 Cox 비례위험모형을 통해 분석하여 정부조직의 신설과 폐지 등 개편에 영향을 미치는 정치환경 및 기관특성을 검증하였다. 1970년부터 2008년 사이에 존재한 97개 중앙행정조직 중 59개 기관이 폐지되었는데, 연구결과에 의하면 이러한 개편에 영향을 미친 주요 요인은 대통령의 교체나 민주화, 여소야대 국면과 같은 정치환경의 변화이었다. 그런데 이러한 환경변화뿐 아니라 개별기관의 특성 또한 중앙행정조직의 생존기간에 영향을 미치는 것으로 나타났다. 즉 해당 기관의 근거 규정이 「정부조직법」이 아닌 개별법이거나 조직형태가 청 단위 기관일 경우 상대적으로 개편이 이루어지지 않았다. 이러한 결과는 정부조직개편이 외부의 정치적 환경과 기관의 내재적 특성 양자에 의해 모두 영향을 받는다는 주장에 대해 경험적 증거를 제공한다. This study examines the effect of political environment and the agency features on the administrative reorganization, such as creation and termination of agency, by analysing the survival time of 97 government agencies in Korea from 1970 to 2008. During this period 59 agencies died. Political changes-president turnover, the advent of the democratic regime and divided government- caused the reorganization in national level bureaucracy. However, to be or not to be of agencies was also affected by their organizational features. Specially, agencies based on the Government Organization Act were more regrouped and agencies subordinated to department, not the President or Prime Minister, were less reorganized. These findings offer empirical support for the argument that administrative reorganization is determined by both the political environment and the intrinsic characteristics of agency.

사례논문 : 정보이용자 관점에서의 국가 재무보고 사례 분석-한국과 미국의 국가결산보고서 비교분석을 중심으로

최연식 ( Youn Sik Choi ),윤주철 ( Joo Chul Yoon ),이문영 ( Moon Young Lee ),권대현 ( Dae Hyun Kwon ) 한국회계학회 2015 회계저널 Vol.24 No.2

본 연구는 현행 우리나라 국가결산보고서와 미국의 재무보고 사례를 정보이용자 관점에서 분석함으로써 우리나라 국가 재무보고의 문제점을 도출하고 이를 개선하기 위한 시사점을 제시하였다. 본 사례연구의 결과는 다음과 같다. 첫째, 우리나라의 국가 재무보고에서는 정보이용자에 대한 정의가 명확하지 않다. 반면, 미국은 ``대 국민 보고서``에서 국회 및 일반국민을 정보이용자로 정의하면서 국민이 낸 세금이 어떻게 사용되는지, 그리고 국가재정이 어떻게 운영되고 있는지를 누구든지 결산정보를 통해 알 수 있어야 한다고 기술하고 있다. 둘째, 우리나라의 국가 재무보고에서는 결산결과에 설명이 단순한 현황 제시에 그치고 있다. 이에 비해 미국은 ``MD&A``와 ``대 국민 보고서``를 통해 일반국민이 알고자 하는 내용의 결산정보를 최대한 일상적인 용어로 자세히 기술함으로써 회계 및 재정에 관한 전문지식이 없더라도 누구나 이해할 수 있도록 작성되고 있다. 내용적으로도 현황설명과 함께 심도 있는 원인분석을 제시하고, 현재의 경제상황과 미래 경제 전망, 정부가 실행하는 주요 재정정책의 지속가능성을 재정원칙 및 장기재정추계 관점에서 분석한 결과 등을 제시하고 있다. 셋째, 우리나라의 국가 재무보고에서는 책임성과 신뢰성을 명확히 표현하기 위한 명시적 절차가 규정되어 있지 않다. 그러나 미국은 ``대 국민보고서``에 중요성에 대한 관련 기관(재무부장관, 관리예산처장, 감사원장 등)의 확인을 포함하고 있다. 최근 국제기구에서는 공공부문의 재무보고 선진화 및 회계책임성 강화를 통해 각국의 재정투명성 제고를 강조하고 있다. 단순히 발생주의 회계제도의 도입만이 아니라 정보이용자가 원하는 정보를 알기 쉬운 방식으로 전달함으로써 국가 재무정보의 활용도가 제고될 때 재정투명성이 확보될 수 있을 것이다. 이러한 의미에서 본 사례연구는 우리나라 국가 재무보고의 개선방향에 대한 시사점을 제시하고 있다는데 그 의의가 있다. This study investigates the financial reports of Korea and the U.S governments and compares them from the information user`` perspectives. The financial statements of the central and local governments have been published based on accrual accounting from 2011 in Korea. The level of governmental debt was reassessed from the accrual based accounting, resulting in rapid increase. It has induced the Korea government into taking some measures to reduce both governmental and government owned enterprises debt. Among journalists, the Congress, and the NGOs, it has also raised the debate over whether the current level of governmental debt is too high to manage, and the measures taken to solve the debt problem are proper. However, it is pointed out that the interest for accrual based accounting information began to be weaken. Because it seems that the introduction of accrual based accounting system to Korea governmental sectors has not been done for the purpose of satisfying the needs of information user, but rather has been forced for the policy objectives, the active use of accrual based accounting information by the information users has not been done yet. The success for the introduction of accrual based accounting system to Korea government can be obtained by providing the useful informations to the information users in order for them actively to use those informations in the decision making process. So the measures to activate the use of accrual based accounting information are necessary for it. This study derives problems in the Korea governmental financial report and provides some implications to fix or improve it by comparing the Korea and the U.S government``s financial results from the perspective of information users. The reason why this study chooses the U.S financial report is that the U.S case judged to be appropriate to abstract the implications for establishing the information-users-friendly governmental accounting system because the U.S financial report includes the descriptive disclosures like the Management Discussion and Analysis(MD&A) and the Citizen``s Guide to the Financial Report of the United States Government. The main results of this study are as follows. First, the information users for the Korea government financial report is not clearly defined, whereas the U.S government``s financial report says that it provides "Congress, and the American people" a comprehensive view of how the government is managing taxpayer dollars, and its important purpose is to help citizens understand current fiscal policy and the importance and magnitude of policy reforms necessary to make it sustainable. Second, compared to the Korea government````s financial results which provides simple explanation for the current financial position, MD&A and the Citizen``s Guide in the U.S financial report have what American people want to know and it is so easily written that anybody can understand the contents in it without expertise in accounting and finance. In addition, it includes current financial position, expectation for the future financial condition, and sustainability of financial programs from the perspective of balanced finance and long-term financial projection, as well as the in-depth analysis on cause and effect. For example, the Citizen``s Guide says "What came in? Total Government revenues (calculated using a modified cash basis of accounting) increases slightly from $2.2 trillion to $2.4 trillion FY 2011" Third, the financial report of Korea government does not have any statement on responsibilities and reliabilities for the disclosure. The Citizen``s Guide, however, provides the confirmation messages from the regulatory authorities such as the Secretary of the Treasury, Director of the Office of Management and Budget, and Comptroller General of the United States at the GAO (Government Accountability Office) to secure the responsibilities and reliabilities for the financial report of the U.S. government. Recently, the international institutes emphasize the advancement of financial disclosures and the improvement of transparency in governmental sectors to strengthen the accountabilities through annual reviews by agency inspectors. They can be obtained not just by introducing accrual based accounting system, but by providing the information which its users are curious about in a way that they can easily understand it. In that sense, this case study gives implications for guidelines to improve the financial report system of Korea government.