豫算會計法 改正에 따른 行政節次補完 및 財政統制의 强化方向

• 영문명: A Proposal for Better Administrative Procedures and Fiscal Control in National Budgeting and Accounting
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 沈定根(Shim Johng-Keun)
• 간행물 정보: 『재정논집』재정논집 제5권, 366~392쪽, 전체 27쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1991.03.31

영문 초록

This paper proposes several measures to improve administrative procedures and to reinforce the fiscal control system in relation to the amendment of the Budget and Accounting Act in march 1990. Some of the Important suggestions are (1) introduction of the system of mid-aid long-term financial plans, (2) more extensive and appropriate use of computer and other electronic communication devices in fiscal administration, (3) effective and organized in-service training of the civil servants engaged in budget related works, and (4) reinforcement of the congressional budget control through the revision of the audit system.

목차

Ⅰ. 豫算會計法 改正 内容과 平價

Ⅱ. 法改正에 따른 行政節次 補完方向

Ⅲ. 關聯財政統制 制度의 改善方案