지방자치단체 사업예산 성과관리 실태분석

• 영문명: An Analytical Study on the Performance Management of Program Budgeting of Local Government: Focusing on Chungnam Local Government
• 발행기관: 한국지방행정학회
• 저자명: 최웅선(Woong-Seon Choi) 주운현(Woon-Hyun Joo)
• 간행물 정보: 『한국지방행정학보』제14권 제3호, 149~173쪽, 전체 25쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2017.12.30

영문 초록

From 2016, the fiscal Performance Goal Management System(PGMS) was implemented for the local governments. This study tried to analyse the performance management of program budget of local governments with Chungnam case and to suggest policy implications. Considering that the fiscal PGMS has just been introduced, this study analysed the program budget and performance plan of Agricultural Policy Bureau and Welfare Health Bureau of Chungnam focusing on consistency of target system, link between performance plan and program budget, and relevance of performance indicators. The main findings are summarized as follows. It was found that the strategic goals did not include the program objectives and some program objectives did not adequately established as a means of achieving the strategic goals. The terminology used in the target name was not appropriate, so it made the target system less clear. In the structure of the program budget, there was a problem that the hierarchy was inadequate or the logic was insufficient. Most of the performance indicators are mainly composed of output indicators, making it difficult to grasp the achievement of program objectives. Also, they did not have enough validity to grasp the program objectives. In order to solve these problems, it is important that the organization manager pays attention to the performance budgeting. At the same time, it is necessary to increase the acceptability of the organization members for the system and to actively use the performance evaluation expert advisory group.

목차

I. 서 론

Ⅱ. 이론적･제도적 논의 및 선행연구 검토

Ⅲ. 분석틀 설정 및 분석대상 선정

Ⅳ. 사업예산 성과관리 실태분석

Ⅴ. 결론

키워드

성과예산제도 사업예산제도 성과지표 Performance Budgeting Program Budget System Performance Indicator