재정성과관리를 위한 성과목표관리체계의 정합성 분석

• 영문명: The Congruence Analysis of Performance Goal Management System for Finance Performance Management
• 발행기관: 한국비교정부학회
• 저자명: 임동완(Dongwan Lim)
• 간행물 정보: 『한국비교정부학보』제22권 제4호, 249~269쪽, 전체 21쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2018.12.30

영문 초록

The South Korean government has introduced the financial performance management systems to improve financial efficiency. However, the systems have not get results at all. Because there has no linkage of performance goal management system among financial performance management systems. In this regards, this study aims to analyze the congruence of performance goal management system and suggest policy reforms. Analysis showed that the congruence of performance goal management system is low in performance management strategic plan, performance plan and performance report. And the congruence of performance goal management system has lacks of the linkage in financial management systems like medium term program framework, program budgeting and accrual basis accounting. The suggestions of this study include: matching up performance goal management system of performance management strategic plan with the system of performance plan and performance report; harmonizing performance goal management system of performance management strategic plan and the system of medium term program framework; providing accurate and detailed costs, distributing overhead cost and improving performance indicators.

목차

Ⅰ. 서 론

Ⅱ. 이론적 논의

Ⅲ. 성과목표관리체계의 정합성 분석

Ⅳ. 성과목표관리체계의 정합성 확보방안

Ⅴ. 결 론

참고문헌

키워드

정합성 성과목표관리체계 중기사업계획 프로그램 예산 발생주의 회계 Congruence Performance Goal Management System Medium Term Program Framework Program Budget System Accrual Basis Accounting System