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金澤烈 朝鮮大學校 法政大學 1974 法政大論文集 Vol.2 No.-
The purpose of a vigorous long-range economic development plan is to attain a self sustaining growth of the national economy for a better standard of living in the future. But, the resources of the government are always less than we need to accomplish our national plans that we would like to do. Budgets and planning are inseparable. if budgeting can de improved, planning is bound to benefit. if both are improved, failures of coordination can stopped. PPBS has been called a system, that helps management make better decisions in allocation of resources among alternative courses of action for the attainment of the government objectives. My present study is the outcome of an inquiry into some of the financial administration problems basic to the obectives and methods of planned development vis-a-vis the strategic role of budget in the korean government. I briefly have described the budgetary concept for the economic development in general and why this new method must be developed. In short, PPBS distinctively deals with the choice in decision-making with the emphasis on systems analysis, cost-benefit analysis, on forward planning and using scarce re-sources with maximum ecomomy and efficiency. My next general observation concerns the main differences between the traditional Line-Item Budget System (L I B S) and the newly developed PPBS, especially the program budgting as a means of control as well as a means of evaluation. Its main contribution is in the form of better decisions leading to better government budgeting as the tool of developing finance and longterm planning. I emphasized that PPBS can be applied to the korean government by experimenting the new forms and new test progress through a test of the validity, work ability and adaptability of new planning technique and its execution. In conclution, this system can be improbed at Korean government, but not to anybody's is complete satisfaction. In this improvement, PPBS will eventually have a significant role.