지방정부 성과예산의 지표분석 : 부산광역시를 중심으로 = An Analysis of Performance Measurement Indicator of Budget in Local Government: Busan Metropolitan City Case

다국어 초록 (Multilingual Abstract)

There is new trends in improving performance of local government these days. It is result-oriented budget system developed in European countries. In Korea, central government and some of local governments has drawn up performance-based budgets to improve government productivity.
But purpose of the governments haven’t achieved because of various problems in the new budget system. One of big problems was developing performance index in the system.
The purpose of this study is to examine problems of performance measurement indicator of budget in local governments and to find alternatives and implications. For the purpose, indicators of budget in Busan Metropolitan City were analysed.
Busan Metropolitan City has drawn up partially performance-based budgets in four areas (Financial Management Division, Environment Bureau, Busan Cultural Center and the Special Accounts for Transportation Project) since 2003.
As a result, the indicators of Busan were inadequate to evaluate budgetary projects of the city. Most of it were consisted of unmeasurable indicators and simple input indicators or output indicators. Based on these results, alternatives were proposed as follows:
First of all, there requires using measurable indicators to evaluate budgetary projects. Second, the indicators must be progressed from input indicators or output indicators to result oriented indicators. To improve the indicators, missions of the organizations must be examined systematically and projects must be examined by zero-base perspectives.

목차 (Table of Contents)

• Ⅰ . 서론
• Ⅱ . 성과지표의 유형과 분석기준
• Ⅲ . 부산시 성과예산의 성과지표 분석결과
• Ⅳ . 결론 및 시사점
• 참고문헌