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지방재정성과관리 방안에 관한 연구(Policy agenda for performance-based budgeting in local governments)

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  • 지방재정성과관리 방안에 관한 연구(Policy agenda for performance-based budgeting in local governments)
  • 박노욱; 원종학
  • 한국조세연구원


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Title 지방재정성과관리 방안에 관한 연구(Policy agenda for performance-based budgeting in local governments)
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Material Type Reports
Author(Korean)

박노욱; 원종학

Publisher

서울:한국조세연구원

Date 2009-12
Pages 273
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

This paper develops policy agenda for introducing performance- based budgeting into local governments. The policy agenda is focused on the following areas: (1)developing performance information of spending programs (2)developing relevant cost information of spending programs (3)developing good program structure and (4)how to use performance information in budget allocation. The policy recommendations are derived experiences from performance budgeting in Korean central government and other OECD countries, while they reflect characteristics of local governments whose function is more focused on delivering public services than developing policies.