지방재정의 통합성과보고시스템구축과 활용방안: IIRC 국제통합보고 프레임워크를 중심으로 = Development and Use of Integrated Reporting in Local Government Financial Performance: Focusing on International <IR> Framework Released by the IIRC

다국어 초록 (Multilingual Abstract)

This study presents how to utilize and what to consider when implementing an integrated reporting system in local government. This paper makes an attempt to introduce the integrated reporting in the paradigm of the new government, so-called government 3.0. There are, however, many obstacles ahead of us to tackle in order to produce expected performances by applying the paradigm to the local government. It is possible to increase the competitiveness of local governments, by actively communicating with residents and cooperating with departments in the organization through the introduction of international integrated reporting(<IR>) framework. The integrated reporting can become an effective means to overcome inefficiency of work performances caused by the barriers between each department as the results of silo-thinking, which the government 3.0 intends to tackle. If value creation capability is made public using the administrative and financial resources of local government through the integrated perspectives of framework, apart from improving the accountability we can not only acquire the transparency, but improve the reliability of residents. There is a limit to the internal activities of local governments that supplies power and maintains the endurance of policies in order to sustain sound fiscal administration. In addition, it is difficult to create as many results as residents can get to experience. The proposed system intends to perform value creation by putting the framework and integrated thinking in place and utilizing the administrative and financial assets effectively. Therefore, the results of the activities are provided to local residents in the form of integrated report. Ultimately, the aim of the system is to get both integrated thinking and integrated reporting embedded into policies and activities of local governments in administering and executing them.

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