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文景三 경북대학교 법정대학 1983 法大論叢 Vol.21 No.-
This paper is concerned with introduction of the zero-base budget(ZBB) and the sunset idea into Korean public administration. They are considered to be the most effective and powerful management techniques that are available for efficient resource allocation. The first part of this paper deals with some problematic matters in the resource management of the government sector in that a proper adoption of some managerial devices is imperative for us in improving the traditional budgeting technique. In an effort to get the government tuned up with the modern management technique, the zero-base budget technique that would provide us a new horizon in the scarce resource management is recommended to the Korean government. The zero-base budget that is already adopted and practiced in the government is explicitly illustrated as to its procedural mechanism and some problems that are inherent to the method, as well as some proposed solutions improving the technique better. Attention is focused on the budget technique that facilitates administrators in exercising greater control over the scarce resources. It is an effort to improve the quality of public services which has long been hampered by the practice of the outdated traditional incremental method. Such a method of budgeting requires us to pay little attention to the base of the budget and they to take it as granted. Such ill-management striken by the conventional method could be partially, if not totally, solved by the zero-base technique. The second half of this paper concerns the sunset idea which is perceived to be a ZBB's companion approach to efficient management of the government programs. The sunset idea is an extremely important legislative effort that would inject a new spirit of managerial responsibility to the Korean legislators in program management. Thus, the adoption of the sunset idea that oversees the executive branch would not allow the Korean legislators to sidestep difficult decions they would otherwise prefer to avoid. The sunset idea that is to review program spending in all functions to assure that effective programs continue and that ineffective ones are terminated constitutes the heart of modern management. Since the idea is modeled in part of the zero-base budget techniques and seeks the same purpose, both methods represent financial Darwinism under which the programs that prove to be the most effective would be funded for their continued services. Thus, the Korean government should enact sunset law that would become an equal partner of ZBB in the restructuring and review of the government's spending priorities. The study concludes that the zero-base budget technique should be practiced with sunset mechanism which is considered to be a logical second step that requires us to take a closer look at all the component parts of the government budget in order to insure that we are getting the most for the tax money we spend.
문경삼,송건섭 ( Kyong Sam Moon,Keon Sup Song ) 한국행정학회 1997 韓國行政學報 Vol.31 No.4
본 논문은 한국 감사원의 감사판단기준은 무엇이고, 어떻게 변화되어 왔는지 그 변화추이를 분석하고 방향을 모색하기 위한 것이다. 우선 감사판단기준으로 행정이념과 관련하여 합법성, 효율성(능률성·경제성·효과성), 기타(민주성) 등으로 나누고 이에 해당하는 감사지적사항을 분류하고 델파이기법(Delphi technique)을 이용하여 감사판단기준의 변화를 분석하기 위한 틀을 설정하였다. 이 분석틀은 아직까지 감사판단기준이 미정립된 상황이므로 차후 감사사례의 분석도구로 유용할 것으로 생각된다. 감사사례는 감사원이 1963년부터 1993년까지 약 30년간 실시한 18,000건을 통계처리하였다. 그리고 결과분석은 감사연도별 및 공화국별, 감사결과 처분별, 감사대상기관별, 감사종류별, 감사조치 및 중복기준적용별로 분석했다. 분석의 결과로는 국가의 행정이념은 합법성-효율성-민주성으로 변천하였다고 보는데 감사결과는 행정이념의 변화와 달리 합법성-효율성-합법성을 강조하는 것으로 나타났다. 방향으로 감사판단기준의 확립, 기준으로 고려되는 민주성·형평성 등의 활용, 감사환경에 적합한 성과감사의 확립 등이다.