`78 지방행정에 바란다 / 심정근

심정근 대한지방행정공제회 1978 地方行政 Vol.27 No.292

財政投融資制度에 관한 硏究

沈定根 서울市立大學校 1991 論文集 Vol.25 No.-

In the formative period, the fiscal investment and financing was a means for previous accumulation of capital. And also it plays role of a leverage, in the fully-matured capitalist society, of today, to guarantee maintenance and development of system. Moreover, owing to the shortage of accumulation of civil capital in the under-development capitalist societies, those countries try to accomplish rapid economic development through capital formation of the fiscal investment and financing policy. In korea, the amount of the fiscal investment has been rapidly enlarged on the economic development planning, those movement has played oeading role in economic development, it said. Especially, fiscal investment and financing which operated with counterpart fund as main resources since the Korea War has performed tremendous role in the expansion of industrial facilities and the building up of industrial foundation. As fiscal investment and financing holds high percentage in general financing, counterpart fund has contributed to accomplishing such aims. The ratio of fiscal investment and financing in the scale of finance was annual average 32.0%, and during the four development period, it shows 23.1%, 29.6%, 34.8% and 32.7%. It showed the highest value during the third period of economic development planning. The ratio of financing in the scale of the whole finance during the same period has same period has been continuously increased 4.3%, 5.6%, 7.3% and 9.6%. It signifies that the importance of financing among fiscal investment and financing has been more increased. Since 1982, the absolute amount ratio of fiscal investment among the total amount of fiscal investment and financing and has been gradually decreased, and the ratio of financing and capital expenditure has no signigicant changes. Fiscal investment and financing maintains 7.1% of Gross National Product, and it contributed directly or indirectly to 24% of the domestic fixed capital formation. But the fact that the ratio of fiscal; investment and financing in the scale of that has been gradually decreased in the peak of 1985 is because the introduction of finance debt and financing by a fund has been decreased. Even though the scale of financing and contribution to economic development by fiscal investment and financing's special accounts is expected, there also remain some problems. 1. For the best distribution of limited finance, the priority should be decide by the total effect analysis in the standpoint of national economy. But plurality of financing window makes performance of investment and financing through the effective policy-making difficult. 2. The decrease of fiscal investment resource make the resource security of various fund such as national investment fund comparatively hard. In the operation of the public capital, the important resource in fiscal investment and financing's special accounts, there's no specific and concrete standard for utilizing surplus fund. Even though preferentially the gathered capital can be used for the purpose of the establishment itself, the fact whether the surplus capital, that is, the rest of capital which has left after spending on the original purpose should be utilized will be important issues. 3. The income of fiscal investment and financing's special accounts should depend upon the general account withing 2 or 3 years, and it holds the complexity and dislocation of subscription and item of expenditure. Some temedies on these problems are as following ; 1) The fiscal investment and financing planning should be established for the activity of fiscal investment and financing. 2) The utilization of public capital as an alternative for security of resource which harmonezing the increase of financing function and the difficulties in the supply of capital should be placed importance. 3) Investment account of fiscal investment and financing's special accounts should be absorbed and consolidated into general account, but the under-development fields which are the preconditions of the income of selling the stocks should maintain the present structure untio 1992 when the investment planning completed. Finally, reform of the present buget system and the abolishment of fiscal investment and financing's special accounts which newly established 3 years ago can damage the continuity and credit of account system, so that those system should be operated with some revision and amendment.

영기준예산제도소고

심정근 연세대학교 사회과학연구소 1980 社會科學論集 Vol.11 No.-

韓國財政의 構造分析에 關한 硏究

沈定根 서울市立大學校 1984 論文集 Vol.18 No.-

A. The ultimate purpose for the study of the theory of public finance is to have an exact understanding of present financial realities and to make a contribution to the establishment of financial policies. In this study, the concept of public finance will be observed. Also I intended to see the realities of Korean finance, the problems of her financial structure and to find the remedy of these problems by analyzing the structure of Korean finance. B. 1. First of all, in the revenue structure, the percentage of tax revenues is excessively high (Cf, Table Ⅳ-5). In the composition of tax revenues, which constitutes the major part of the total revenue, the percentage of direct taxes is very low, while the percentage of indirect taxes is conspicuously high. 2. Secondly, in the structure of annual expenditure, defense spending constitutes too much and the portion for the social developing sectors is very small (Cf, Table Ⅳ-6). 3. The component ratio of local finance out of general finance structure rose from 16.3% in 1973 to 23.8% in 1983. The component ratio of general accounts of local autonomous bodies also increased from 7.4% to 13.6% in the same period. But the weight of local tax suggests that the self-reliance rate of local finance in satisfying the demand of local administration is deteriorating future. C. 1. According to the development of the economy and society, the functions of government will be more diversified and consequently the financial demand will continue to increase. But on the premise that there are limitation on the available financial resources and that the well-balanced growths between private sectors are provided, the allocation of resources for various conflicting functions of the government should be made in such a way as to guarantee the efficient use of resources. Taxation is not the only means for the government to raise its financial resources. In addition to taxation, there are other means such as the non-tax revenue, the revenue from state-operated firms and the revenue from government bonds. The government, however, can not rely heavily on the non-tax revenue collected on the principle of expenditure supplement. Neither the government can seek to raise its financial resources from the state-operated firms, which are run for the public benefit. Thus the government will have no choice but to make use of issuing government bonds reasonably to alleviate the excessive tax burden of the people. 2. The present problems of local finance can be effectively approached, when they are based on the matter of how to distribute the available financial resources of the public sector, which the national economy can bear, between the center and the local, when the local government can secure its financial resources independently, and when the financial resources are allocated properly between the central and the local governments, according to their functions. 3. Today the public finance holds the position of swaying the development of its nation. Thus, finances should be operated in the sense of management and planning rather than control. Also the operation of finances should be conducted, together with the monetary and other economic policies, in the way that makes the greatest contribution to the growth and stability of the economy.

豫算運用의 效率化를 위한 PPBS의 理論과 適用

沈定根 동국대학교 대학원 1973 大學院硏究論集-東國大學校 大學院 Vol.3 No.-

It is evident that there should be urgently need for the efficient budgetary operation because of expansion of budget caused by the enlarged and empowered administrative function which is the characteristics of the contemporary public administration. In the RAND Corporation, U.S. Department of Defence, in early 1950, there have been continued efforts to apply the methods such as cost-Effectiveness Analysis, Cost-Benefit Analysis and Systems Analysis in decision-making process of budget. And this was introduced as Program Budgeting to a part of U.S. Dept. of Defence by Defence Secretary McNamara of the time. In 1965 this Program Budgeting has been introduced to the over-all administration in the Federal Government as renamed "Planning-Programming-Budgeting System." The PPBS is a new budgeting system designed to limit the defects of the old budgetary systems and to identify the executive planning ad budget of government. In advanced countries, they have introduced this system and it is highly appreciated appreciated. And it is requested that in Korea, a developing country, this PPBS should be introduced in order to push positively economic planning. In this study the four major problems have been discussed a follows: 1. Transitional process of budgetary system 2. Definition and function of PPBS 3. Application and its problems of PPBS 4. Budgetary reform As a result, application of PPBS would be possible if it is not to change over-all present budgetary systems and process but to amend gradually today's system.

經濟發展을 위한 公企業의 投資政策에 關한 考察

沈定根 동국대학교 대학원 1974 大學院硏究論集-東國大學校 大學院 Vol.4 No.-

1. It is difficult to define clearly the public enterprise because it has a variety of concept. In a word, the extent and managing standard of public enterprise depend upon the economical and social need of a state and a public organization. And the general features of public enterprise are dealt with as follows: A. The characteristics of public enterprise in public administration. B. The difference between public and private enterprises. C. The difference between public enterprises and cooperation. 2. The function of public enterprise in advanced countries plays a role to accelerate the economic development. Governments require economic ways and development of organization so that their development plan will be performed by the role. One of the available ways for the government in the performance of economic plans is the investment policy of public enterprise. 3. The investment theory is still regarded as discontented one in the growth theory of a highly advanced economy; investment is a changeable and unpredictable variation in the development process. Scholars have their own approach differently to the theory according to given economical and social circumstances. And investment criteria of scholars is considered in this study. 4. It is highly valued that investment of public enterprises plays a role in economic development at the side of theory but it is pointed also that it leaves various problems at the side of practice. 5. This study presents that management of public enterprises hold still many problems but it will play a leading role in economic development if a rational system and efficient management be provided.

農村財政의 實態分析과 改善方案

沈定根 서울市立大學校 1989 論文集 Vol.23 No.-

In the history of mordern Korea, the 80's could signal the coming of the 'rural age'. What is meant by 'rural age' is politically and administratively 'rural self-governing age', economically and socially 'balanced local improvement age', and culturely speaking 'revival age of rural culture'. This 'rural age' does not simply a shift 'from capital to locaity' but rather a shift 'from urban to rural'. That is to say, the past two centruies was a time of an uneven growth policy and a national municapalization policy based on national capitalism under a central government system. However, after 1980s it will be the age of maturity in which focus will be relatively concentrated in the rural areas for a balanced improvement of the whole nation under a regional decentralization system. In the early years of the industrial society the rural areas were viewed mearly as good places to produce food, however, in the future the rural areas, will take on a new role as an ideal place for human settlement, accomodating a population of 50 million, developing culture, politics in the 21st century. So for this, a synthetic development scheme for the rural area is being established. To carry out such a development scheme, an improvable administrative institution of finance for long termed improvement plan has to be prepared. The most important thing of all would be efficient application of rural finance that can insure the realization of the plan. The efficiency of a rural finance operation has been somewhat accomplished by enlarging the scale of basic groups through renovation of the rural system in the area of demolition of the 'Eup-Myon' - self governing system and establishment of 'KUN' - self governing system in 1961. The rural finance scale was indigent and structually feeble. The local finance system was inefficient despite each rural self-governing group had to apply the finance systemetically and autonomously with regional budgets which were being used for the propulsion and the development of administration. However, rural finance has been relatively weakened compare to municipal finance as well as national finance through advanced growth in the 60s and 70s. The improvement of rural area, has sank beneath the superior growth of national wealth. Extensive autonomous and systemetical application of rural finance should be uraged for the improvement of rural area, which will sublimate the union of rural growth for the success of the whole nation through strengthening self-independence, self-govern and balanced growth. This is the primary motivation for this research. An analysis of the reality of the present rural finance was conducted with which we can analize problems in the present system and consider countermeasures to solve the numorous problems in terms of the expansion of self-independence and the systematization of finance rural areas. This hope that in some small way this work will help to bring about the establishment of an institution for the improvement of the financial situation in rural Korea.

經濟發展을 위한 公企業의 投資政策에 關한 考察

沈定根 동국대학교 대학원 1974 연구논집 Vol.4 No.

Tenner·Lynn의 政府會計學序說 : 政府會計의 原則과 豫算過程을 中心으로

沈定根 東國大學校 法政硏究所 1982 法政論叢 Vol.6 No.-

財政學의 對象과 方法에 관한 試論

심정근 서울市立大學 1986 論文集 Vol.20 No.1

The scope and the method of public finance cannot be established optionally, because historical development and accumulation through many years set the scope, the method and the domain of issues in it. This will be confirmed more clearly by considering the history of public finance. The science of public finance was introduced to solve the conflict between financial affairs and the development of national economy, and also people have been trying to settle this problem until now. I analized how the method of public finance had been historically developing on the basis of proofs on this thesis. Relived from the conception that the science of public finance was the study of governors or a rulling technique, the science has been equipped with logical patterns since the basic theory was studied under the public economy. I summarized the changes of scope in the science of public finance, through which its system and the reconsideration of method in it had been asked. With these papers, I presented the theory in modern public finance and its responsibility for the society. The science of public finance in Korea, to be accepted on our current situation, should be such study as systemetically connected between detailed theory and practice of appropriate policy.