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朴昇植 동국대학교 대학원 1988 大學院硏究論集-東國大學校 大學院 Vol.18 No.-
This study is primarily aimed at examining at public budget system, the budget decision theory, the meaning, problems and directions of budget reform. It is common knowledge that all the activities of a nation and the implementation of its policy always call for financial resources, and that what secures such financial resources is the budget. Because of this, the budget can be compared to the blood of government, and it is also considered to be a financial reflection of what the goverment wishes to achieve or intends. As the budget is generally a scheduled caIculation of revenue and expenditure necessary for the activities of government for a given period of time, the National Assemb1y grants 1ts f1nancial power to the government. It is true that the budget was Introduced with the formation of parliamentary system, its conception has much changed. Traditiona1 budget system is considered as a means by which the National Assembly controls the administration. However, the need for the effective operation of public budget and the economic function of government have come to place greater emphasis on the administrative control, financial policy, and the al1ocation of financia1 resources. With this change, the function of public budget has become diversified, and the budget system has been reformed and improved. It is to be noted that the budget essentially seeks both politicaland economic values. It must be understood, however, that provided that the function of a political system is to decide national goals and seek the way to attain them, it is almost impossible for the budget to get out of a political character. But when financial resources are extremely limited, the need for rational budget decision will be more acutely fe1t. The method of budget decision can be classified into pure rational approach, incrementalism, and limited rational approach. The standard budget reform accounts for a budget decision made by pure rational approach, an approach designed to correct the defects caused by the conventional budget system. The budget reform is aimed to make a desirable budget decision, and it is also an improvement enabling the budget preparation by government and the budget approval by the National Assembly to achieve the government's established goals and at the same time win the support from the people. The most effective and desirable budget decision can be made through such combination of factors as reliable and adequate information, timely and accurate reporting, careful record-keeping, the ability to forecast costs and trends, and skilled staff. However, as the information necessary for a desirable budget decision is closely related with environmental features, it is often very hard to expect any good budget reform without extensive environmental changes the budget hopes for. In this study I wish to suggest the directions for an effective and practicable budget reform, though the budget reform calls for an improvement in the method of budget decision. 1) The budget reform should be planned on the basis of historical, political, and administrative circumstances. Its efforts should be made to develop means of budgeting which are not simple copies of those used in developed countries. 2) To rationalize the budget decision, as the essence of budget reform, an effort should be made to materialize the result of budget. 3) Under the budget system cornro1led and operated by staff, the responsibility on the part of staff will be e1evate, while his ability should be properly estlmated. 4) Importance should be attached to eliminating any waste or misuse of the course of executing the budget. 5) The settlement of accounts should be stressed, and an effort should be made to improve the problems resulting from the course. 6) There should be an overall auditing by the Board of Audit and Inspection, and the operation of budget should be rationalized through the self and internal control. 7) It is desirable that the mid-and long-term financial plan be made and that the budget be compiled in accordance with the financial program. Such budget reform cannot be expected to be successful without top management's intention to reform the budget, the positive participation of government officials in charge of budget, and technical know1edge pertaining to the parliamentary budget deliberation. When constant and practical studies on budget reform are made by budget specialists or scholars, the budget will be reformed gradually on the budget process. Finally, I can only hope that future students of budget reform may derive some little help from my works. And it is my earnest desire to thank the writers for the invaluable information and suggestions accorded to me in this study.
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朴昇植 동국대학교 대학원 1988 東院論集 Vol.1 No.-
This is an attempt to study the general systems theory, systems approach and systems analysis in public administration. Systems-theory provides an essential perspective for developing social sciences and studying organizations. The approach focuses upon complex interrelationships among variables and provides a set of concepts to describe and analyze these relationships. General systems theory has offerd great promise to these who would look through the of the general complex elements and relationships in the real world. Systems theory porvides a wholistic perspective by focusing attetion on the dynamics of relationship. Administrative systems framework should clarify the policy roles or public administration and should highlight the significance of administration for other features of politics. The framework forcuses on : (1) an environment that both stimulates administrators and receives the products of their work ; (2) the inputs that carry stimuli from the environment to administrators ; (3) the outputs that carry the results of administrative action to the environment ; (4) a conversion process that transforms inputs into outputs ; and (5) feedback that transmits the outputs of one period-as they interact with features in the environment-back to the conversion process as the inputs of a later time. The environments, inputs, conversion process as the inputs of a later time. The environments, inputs, conversion process, outputs, and feedback relate to and interact with one another. An entire set of these elements and their interactions is called an administrative systems. Systems analysis is a set of techniques (qualitative, quantitative, and mixed) deriving its methodologies from the scientific method, system philosophy and branches of various scientific disciplines dealing with the phenomenon of choice. Systems analysis focuses on applied knowledge for the improvement or redesign of human systems or in the designing of entirely new systems that will more effectively reach goals. The application of systems analysis aims at the improvement of public and private complex human systems. systems analysis incorporates both explanatory and prescriptive methodologies. System analysis assume that its utilization will result in more fully considered alternative choices identified for decision markers. There are three fundamental interrelated categories of research methodologies for systems analysis behavioral research, values research, and normative research. Systems analysis is impossible without some degree of quantification. Quantification is necessary, although not sufficient, to measure system efficiency, effectiveness, and quality. Quantification allows reduction of complexity and uncertainty to understandable levels for decision making. The effective systems analyst must creatively apply the theory and models of systems analysis unique system problems.
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박승식,박상연 한국경영교육학회 2022 경영교육연구 Vol.37 No.2
[Purpose]The purpose of this study is to examine the current state of the current real estate-related taxation system and suggest directions for improvement of the taxation system. [Methodology]In this study, the theoretical background of the real estate-related taxation system and the current taxation system were reviewed. Based on the results, related problems and improvement plans were presented. [Findings]As a result of the research, the results are as follows: First, in view of the overall improvement direction of real estate-related taxes, the level of real estate ownership tax burden should be commensurate with the benefits of real estate ownership. Second, the real estate speculation phenomenon should be managed by improving the taxation method related to the transfer of real estate. Third, it should be improved so that rental income related to commercial real estate assets can be taxed at a level similar to that of other business income. Fourth, it is necessary to introduce measures to prevent the use of real estate as a means of stimulus measures. [Implications]This study has a significance in that it reviews and evaluates the tax system related to residential and commercial property reflecting the real estate policy at stages of possession and transfer. It will present the future direction of real estate policies by suggesting reasonable improvement plans. [연구목적]본 연구의 목적은 현행 부동산 관련 과세제도의 현황을 살펴보고 당해 과세제도들의 개선 방향을 제시하는 것이다. [연구방법]이를 위해 본 연구에서는 부동산 관련 과세제도의 이론적 배경 및 현행 과세제도를 검토하여 최근 발생하고 있는 관련 문제점 및 개선방안을 제시하였다. 현행 부동산 정책을 기반으로 주택, 상가의 보유․양도 단계별 과세제도에 대하여 검토하고, 부동산 보유세 관련 과세제도를 평가한 후 합리적인 개선방안을 제시하였다. [연구결과]연구 결과는 다음과 같다. 첫째, 부동산 관련 조세의 전체적인 개선방향 관점에서 부동산 보유세 부담 수준을 부동산 보유로 인한 혜택에 상응하는 정도로 부과해야 한다. 둘째, 부동산 양도 관련 과세방법을 개선하여 부동산 투기 현상을 관리해야 한다. 셋째, 현행 제도하에서는 상가 임대소득에 대해 다른 사업소득과 유사한 수준의 과세 부담을 할 수 있도록 개선해야 한다. 넷째, 부동산 정책과 경기부양 정책을 분리하여 경기부양책 수단으로 부동산을 활용하지 못하도록 하는 방안의 도입이 필요하다. [연구의 시사점]본 연구는 주택, 상가 등 부동산 관련 과세제도를 보유, 양도 단계별로 검토하고, 평가한 후 합리적 개선방안을 제안함으로써 향후 부동산 정책의 방향을 제시하였다는 점에서 의미를 갖는다. 본 연구의 결과는 향후 관련 분야의 후속연구에 이론적 시사점을 제공할 것으로 기대된다.
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