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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국비교정부학회 한국비교정부학보 한국비교정부학보 제24권 제2호
발행연도
2020.1
수록면
169 - 192 (24page)

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(Purpose) In recent years, the use of big data has spread beyond the private sector to government. As a result, evidence-based policy making is frequently cited. However, the fiscal information used as evidence in policy making focuses on use while largely ignoring the importance of its creation. The use of information is important in evidence-based policy making, but the creation of fiscal information with consistent security protocols is infinitely more important. This context represents the fundamental perspective of this study. (Design/Approach) This study argues that the creation of information with guaranteed integrity is paramount, and that the use of such information should follow as the next priority. The premise of using secure information, which is the raw data of policy making, should be to produce data that guarantees accuracy and consistency, and yet governments largely ignore the importance of informational integrity. In order to overcome these limitations, policy models are used to explore alternatives such as priorities. (Findings and Research Implications) Those factors that will be considered in the creation of secure fiscal information produced with integrity are as follows. First, legislative measures are needed to guide evidence-based policy making. Second, reliable information should automatically be produced when the financial management information system is properly reorganized. Additionally, time-series scaling of the information is necessary. Third, there is an urgent need to change the perception of information creation. Fourth, the roles of the auditor and the Ministry of Economy and Finance (MOEF) should be strengthened. The role of a Board of Audit and Inspection (BAI), such as the GAO in the United States, is needed, and it is also necessary to consider the establishment of an ‘IT dashboard’ to systematically manage the fragmented financial management information system and regulate various matters, such as system construction and reorganization.

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