소방공무원 국가직화에 따른 소방특별회계 설치 의의와 개선방안 연구 = Research on the Significance and Improvement of Installation of Special Account for Fire Fighting Officials according to the Nationalization of Fire Fighting Officials

다국어 초록 (Multilingual Abstract)

Purpose and Method: Financial field among the various changes due to the nationalization of fire fighting officials is the main point and to stably settle according to the purpose, improvement of special account for fire fighting officials is suggested by analyzing the facts and related acts. Results: To use the fire fighting project budget entirely in fire fire fighting project by the purpose of the installation of special account for fire fighting officials, dual budgeting standard for labor cost should be revised. In the reserve cost budgeting standard "Within 1/100 of the total budget rule" total budget includes the labor cost, as a result reserve cost budget will keep increase, so reserve cost budget should be fixed by the project budget instead of the total budget. Conclusion: To use the fire fighting budget by the purpose of the installation of special account for fire fighting officials, improvement on budgeting standard is necessary to increase quality of the fire service and stably operate the fire fighting organization.

참고문헌 (Reference)

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