"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.
국유재산관리특별회계 정비방안(On improving national property management special account system)
서울 : 한국행정연구원
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Government and Law < Public Administration|