Since 1990s, budgetary reform was particularly emphasized with the rapid growth of financial scale in Korea. Whenever new government was initiated to stress budgetary reform as one of important issues in government reforms, there are much demands and pressures for budgetary reform from academics and citizens. However, there are few studies to analyze the budgetary reform after considering its performance.
This study evaluates and analyzes the budgetary reform after 1990s, especially focus on financial management, fiscal structure, the special account and fund.
With the results of financial management, there were many programs to enhance accountability and autonomy of each department and agency. It was also indicated that the recent argument of reform in financial management was related with program effectiveness and efficiency.
The analysis of fiscal structure shows that the tax burden to improve fiscal health was increased after IMF crisis in 1997. The recent reform that structural change of public expenditure improve effectiveness and democratic value in financial management, it also has some negative impacts on fiscal health. The evaluation of the special account and fund indicates that the focus of reform has changed from reconstruction to transparency and accountability.
The comprehensive analysis of budgetary reform indicated that the importance of fiscal health to maintain economic stability, and budgetary reform should be regarded as appropriate tool to improve managerial efficiency. This study also suggested that the goals and programs in budgetary reform should be analyzed with regards to many programs in former budgetary reforms.
우리나라 재정개혁에 대한 평가와 향후 전망
서울 : 한국행정연구원
|Series Title; No||KIPA 연구보고서 / 2008-15|
|Subject Country||South Korea(Asia and Pacific)|
|Subject||Economy < Economic Administration
Government and Law < Public Administration