콘텐츠 바로가기
로그인
컨텐츠

Category Open

Resources

tutorial

Collection of research papers and materials on development issues

home

Resources
Government and Law Public Administration

Print

국유재산관리특별회계 정비방안(On improving national property management special account system)

Related Document
Frame of Image 것이 요구됩니다. 효율적인 재정운영방안을 마련하기 위 해서 예산회계제도의 현황과 과제를 검토하고, 이를 개선할 수 있는 방법을 발 견하는 것이 필요하다고 생각합니다. 이를 위해 한국행정연구원에서는 연구되어야 할 과제를 엄선하였고『국유재 산관리 특별회계의 정비방안』도 이 과제의 하나로 추진하게 되었습니다. 국 유재산의 효율적인 관리는 국부의 보존은 물론 이의 증식과 국민부담의 경감 과 보담 만족할만한 대국민 서비스의 제공에 직결됩니다. 국유재산관리특별회 계는 이러한 국유재산관리를 효율적으로 하기 위해 기존의 국유임야특별회계, 청사관리특별회계, 사법시설특별회계와 군용시설특별회계 등을 통합하여 1994 년부터 운용되어 왔습니다. 10년 가까이 운용되어 온 특별회계 운용의 효율성, 책임성, 투명성과 효과성 제고를 위하여서는 외부 전문가에 의해 본 특별회계 의 전반적인 운용상태를 점검하고 앞으로의 과제와 개선방안을 마련하는 것이 매우 바람직하다고 판단하여 본 과제를 수행하게 된 것입니다. 본 과제의 해결을 위해 회계학, 행정학, 재정학 등 다양한 전문 분야의 시각 에서 접근하였습니다. 연구 결과도 기존의 연구와는 차별화되는 보다 새롭고 중요한 내용을 담고 있다고 생각됩니다. 이 연구의 책임을 맡아주신 김경호 교
수님과 연구에 참여한 여러분들의 노력에 감사드립니다. 아무쪼록 이 보고서 의 내용이 국유재산관리특별회계의 보다 효율적인 운용에 기여되기를 기대합 니다.
2004년 12월 韓國行政硏究院 院長 金 重 養
i
∙차
례∙
제1장 서언 ··································································································· 1 제2장 국유재산관리제도의 현황과 문제점 ········································ 4
1. 국유재산관리의 현황 ····················································································· 5 2. 국유재산관리의 문제점 ··············································································· 34
제3장 국유재산관리특별회계제도 도입이전의 국유재산 회계 실태 ·········································································································· 53
1. 제도 도입 이전 현황 ··················································································· 53 2. 국유재산관리특별회계제도 도입이전의 문제점 분석 ···························· 57
제4장 국유재산관리특별회계의 운용 현황과 문제점 분석 ········· 61
1. 제도 도입 배경 ··················


Full Text
Title 국유재산관리특별회계 정비방안(On improving national property management special account system)
Similar Titles
Material Type Reports
Author(Korean)

김경호

Publisher

서울:한국행정연구원

Date 2004-12
Pages 186
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Government and Law < Public Administration
Holding 한국행정연구원

Abstract

"National property" is defined as the properties owned by the national government in the process of administering the nation. National property is closely related to the life of the nation's people, and has a substantial effect on the national economy. The objective of this study is to propose a possible way to improve National Property Management Special Account(NPMSA) system based on analyses of the way of current operations and possible problems of the system, with the purpose of achieving a higher efficiency and transparency.
NPMSA was established as the main account for national property management of the government in 1994, when the government unified the various special accounts for national properties administered by the Office of Forestries, Ministries of Defence, Ministries of Justice, and Ministry of Finance, etc.. Even though the purpose of NPMSA was to improve operating efficiency from an overall perspective of national property management, various problems have been raised indicating that a special account system is not necessarily appropriate for national property management. The conclusions of this study can be summarized as follows. NPMSA does not seem to satisfy the necessary conditions for special accounts because the revenues and the expenditures of the
account are not as tightly related as they supposed to be. Also, other problems such as, that NPMSA relies heavily on transfers from the general account, and there are large differences between budgeted and actual amounts of the account are pointed out as the deficiencies of the system as a special account. When considering all these problems, "in principle" and "on a long term basis" it can be suggested that NPMSA be abolished and combined into the general account with some supplementary and interim measures.
However, what this study gives a more weight as the conclusion is a rather practical alternative than simply abolishing NPMSA. That is to retain NPMSA system with the condition that the operation of the system should improve to achieve a higher efficiency. An obvious advantage of the current NPMSA system is to restrain to some extent an unnecessary construction of government buildings because it must be funded from the sales of government properties. Another point that must be considered is that the current administration has been initiating a possible large-scale transfer of government facilities to a local province.
If that attempt is materialized, an account system that manages national properties from an overall perspective would be needed anyhow. If that is the case, it is safer to retain and use NPMSA system to manage the large-scale construction project in a transparent manner until the completion of the project. When necessary, an establishment of a special organization which exclusively handles national property management should be contemplated. On the other hand, the new accrual basis - double entry accounting system scheduled to be adopted by the government in the near future will make it possible to have and utilize
higher quality financial and managerial information for government sectors. The national property management system from an overall perspective will also benefit from the revolution of the government accounting system.