혁신예산

국문 초록 (Abstract)

국민참여예산>
① 국민참여예산제도 운영 현황 및 문제점 분석
② 각 부처 및 일반 국민 참여 제고 방안 모색
- 의견 수렴 및 처리 절차, 현 참여예산제도 대비 차이점 및 기대효과, 국민참여단 역할, 권한 및 업무 범위* 등 세부 추진방안
- 장애요인, 실현 가능성, 법령 개정 등 보완 및 검토 필요 사항
<탄력예산>
③ 현 예산제도 신축성 진단: 구체적인 사례를 중심으로 문제점 분석
④ 탄력예산제도의 개념 및 필요성, 기대효과*, 실현 가능성, 장애요인**, 보완 방안 등 연구
⑤ 해외 사례 연구(중앙정부, 지방정부 예산별 사례)
⑥ 국내 지자체 사례 연구, 중앙정부 적용 가능성, 적합성 등 연구

목차 (Table of Contents)

• 요약 ·····················································································································1
• 1. 국민참여예산제 개선 방안 ·······································································1
• 2. 탄력예산제 개선 방안 ···············································································3
• 국민참여예산제의 실효성 강화
• 1. 문제의 설정 ·································································································9
• 1) 국내 참여예산제도 발전 현황 ····························································11
• 2) 국외 참여예산제도 발전 현황 ····························································20
• 2. 제도 운영 현황 ·····················································································32
• 1) 운영 성과 ······························································································32
• 2) 국민참여예산제도 운영 현황 ······························································34
• 3) 제도 평가 및 제안 ···············································································61
• 3. 제도 개선 방안 ·························································································72
• 1) 제도 개선 방향 ·····················································································72
• 2) 운영과정 개선 제안 ·············································································94
• 3) 지방정부의 주민참여예산제 연계성 ·················································103
• 4) 제안 정리 ····························································································104
• 탄력예산
• 1. 서론 ·········································································································110
• 2. 현 예산제도의 계획성 및 국회 예산심의권 확보 수단 ····················113
• 3. 기존 예산의 신축적 운영현황 ······························································119
• 1) 초과지출 ······························································································120
• 2) 예비비 제도 ························································································124
• 3) 전용제도 ······························································································134
• 4) 이용제도 ······························································································148
• 5) 성질별 탄력적 운용 현황 종합 정리 ···············································153
• 6) 공식 통계에 포함되지 않는 이용 및 전용 ···································156
• 7) 소결: 기존 예산의 신축적 운용현황 ·············································157
• 4. 현재 탄력적 예산제도의 문제점과 한계 ·············································160
• 5. 탄력예산제도 도입 방안 ·······································································167
• 1) 프로그램 예산제도를 통한 탄력성 강화방안 ··································168
• 2) 프로그램 이하 단위사업은 10%~20% 수준으로 탄력적 적용 ·· 173
• 3) 이월사업은 상반기에 또는 추경에 중간평가 ··································174
• 4) 시나리오별 조건별 예산서 작성 ······················································176
• 5) 총액계상 예산사업 범위 확대 ··························································176
• 6. 탄력예산제도 해외 사례 ·······································································178
• 1) 해외 예산제도의 예측 가능성과 탄력성의 조화 방안 ··················178
• 2) 해외 탄력예산제도 ·············································································182
• 3) 기타 주요국가의 탄력예산제도 ························································186