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재정사업 성과관리체계 개선방향: 심층평가를 중심으로

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Title 재정사업 성과관리체계 개선방향: 심층평가를 중심으로
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Material Type Reports
Author(Korean)

이재준; 이진국; 김민호; 이영욱; 김도형; 권정현

Publisher

세종 : 한국개발연구원

Date 2017-12
ISBN 979-11-5932-349-2
Pages 319
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Economy < Financial Policy
Economy < Economic System
Holding 한국개발연구원; KDI국제정책대학원
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Abstract

In the decade since its introduction, the performance management system for budgetary programs has effectively bridged budgetary outcomes with financial allocation, enhancing the efficiency of public resources. However, changing conditions have demanded constant improvements. In particular, the critical mindset that was present at the intial stages of the system has waned and an increasing number of information utilization cases for performance assessments, etc. have become mere formalities and do little but monitor.

The majority of OECD members who have implemented the performance- based budgeting system face common obstacles. However, these challenges are important elements in improving the system, for example: enhancing the accuracy of performance assessments; operating effective systems that incorporate feedback into the budgeting process; gaining the attention of major policymakers and; upgrading the quality of information on program performance. Above all, producing and utilizing information on performance is essential in managing budgets. In addition to concentrating on outcome and performance rather than the input in the allocation of resources, the performance-based budgeting system is also effective in enhancing the understanding of the purpose and priorities of government decisions and actions. The system is effective not only externally but also within government e.g. policy enforcement agencies and decision- makers. Specifically, the disclosure of information to the public and National Assembly will enhance the transparency of budget programs. And more importantly, decision-makers will be better able to understand how and how much programs contribute to policy goals. For instance, at the early stages of program planning, the information could be used to identify which programs work via which channel. And, it should be noted that the information is a primary component in improving the efficiency of resource allocation.

The above issues are typical in performance-based budgeting systems as the conflict between accuracy and timeliness is a common phenomenon in producing and using information. As such, there are no quick, radical solutions. Rather, gradual progress could be made through a multifaceted perspective and more suitable methods. Accordingly, this study intends to review the production and use of information on performance assessments in key areas and present recommendations for meaningful improvements.

Overall, the government must uphold its obligation and guarantee value for money to all budget programs. And, although countless laws, systems and procedures have been established during the budgetary process, identifying and producing information that is essential to government endeavors will be the most fundamental and important aspects in implementing future mechanisms and practices. Indeed, producing and providing accurate information on the outcomes of public activities will not only meet the demands of the people but the information can be used as an effective tool by the government to assess its own performance.