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A Study of the Efficient Management for the Budgeting in Local Government
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지방자치단체의 효율적 예산관리에 관한 연구

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Type
Academic journal
Author
Journal
The Institute of Management and Economic Research YEUNGSANG JOURNAL Vol.14
Published
2006.8
Pages
169 - 182 (14page)

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A Study of the Efficient Management for the Budgeting in Local Government
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Abstract· Keywords

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Recently the importance of the local governments' activities for the use of their resources are increasing. Accordingly, local governments increases their efforts to the systematic and rational operation of the public finance. The local's growth primary depends on the efficient use of the resources and the budgetary system in local governments. The key factor for the budgetary system lies on the formulation, execution and closing accounts of the budgeting.
The purpose of this study is to examine the formulation and operation of budgeting in local governments, and suggests the betterments of the efficient managements for the budgeting.
Current budgetary system in local governments uses one yeat budgeting based on items. The budgetary system primary based on items classifies the expenditures on item by item, such as material, labor, and overhead. However this budgetary system lacks explanations for the overall financial positions and operational results in local governments, because this system does not classifies the revenues and expenditures on the purposes and functions. Furthermore, this system cannot compare the planned budgets and the accomplished results of the projects and business.
Current one-year budgetary system can not provide the information for the propositional accomplishments of the multi year projects. Furthermore the current system often reduces the efficiency of the business in the beginning and end of the budget year due to cut off time of the budget year. Another limitation of this system is the use of the unnecessary expenditures due to the budgetary slack.
Considering these problems in the budgetary system in local government, this paper suggests two improvement approaches for the budgetary system in local government to enhance the effectiveness and the efficiency of the public sector. One approach in local governments' budget ing system is to adopt programming budget from budging bases on items. The other approach in local governments' budgeting system is using a multi-year budgeting to enhance flexibility of the budget management.
#지방자치단체 #예산 #정부회계

Contents

〈요약문〉
Ⅰ. 서론
Ⅱ. 지방자치단체의 회계제도
Ⅲ. 지방자치단체 예산제도
Ⅳ. 사업별 예산제도와 다년도 예산제도
Ⅴ. 결론
참고문헌
Abstract

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