OECD 주요 선진국의 중앙정부 재정정보시스템 현황 분석과 시사점

• 영문명: Analyses and Implications of the Current Status of the Governmental Financial Management Information Systems in OECD Countries
• 발행기관: 한국비교정부학회
• 저자명: 유승원(Seung-Won Yu) 신가희(Ga-Hui Shin)
• 간행물 정보: 『한국비교정부학보』제22권 제3호, 21~42쪽, 전체 22쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2018.09.30

영문 초록

The purpose of this study is to analyze current status of the governmental FMISs used in a few representative OECD countries and to suggest ways to improve Korea’s FMIS. Korea’s central government is currently using the dBrain system (digital budget and accounting system) as the FMIS. As of 2018, the dBrain system has been in operation for over 10 years since its establishment. Up until now there has been very limited research on the FMISs operated in OECD countries. Previous research just briefly outlined each country s system in a superficial way. Therefore, this study analyzes the current status of the FMISs of Sweden, the United States, United Kingdom, and Canada in many ways. We choose the four countries which are known for being innovative in fiscal reform and FMIS. The study analyzes eight characteristics of the four OECD countries’ FMISs: the general characteristics, whether the FMIS is the integrated/discentralized system, the public financial coverage, the operating organization, the system configuration, the strengths, the weaknesses, and the information disclosed by the FMIS. This study can contribute to establish future improvement direction of the Korean dBrain system by the analysis of the OECD country FMISs.

목차

Ⅰ. 서 론

Ⅱ. 재정정보시스템에 대한 선행연구 분석

Ⅲ. OECD 주요국의 재정정보시스템 현황

Ⅳ. 시사점 및 결론

참고문헌

키워드

재정정보시스템(FMIS) 비교연구 OECD국가 dBrain 시스템 디지털예산회계시스템 Financial Management Information System(FMIS) Comparative Research OECD Countries dBrain System Digital Budget and Accounting System