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지방재정의 책임성 강화를 위한 지방성과평가제도 개선방안 연구(Study of local government performance evaluation system to strengthen accountability of local government finance)

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  • 지방재정의 책임성 강화를 위한 지방성과평가제도 개선방안 연구(Study of local government performance evaluation system to strengthen accountability of local government finance)
  • 오영민; 이현국
  • 한국조세재정연구원


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Title 지방재정의 책임성 강화를 위한 지방성과평가제도 개선방안 연구(Study of local government performance evaluation system to strengthen accountability of local government finance)
Similar Titles
Material Type Reports
Author(Korean)

오영민; 이현국

Publisher

[세종] : 한국조세재정연구원

Date 2016-12
Pages 119
Subject Country United States(Americas)
Australia(Asia and Pacific)
South Korea(Asia and Pacific)
United Kingdom(Europe)
Language Korean
File Type Link
Subject Government and Law < Public Administration
Holding 한국조세재정연구원
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Abstract

Various evaluation systems are used to increase local government’s fiscal accountability in Korea They were introduced to strengthen the accountability of local governments amid the emergence of the New Public Management (NPM) approach that aims to enhancing performance in the government sector. Since the mid-2000s, local governments in Korea have employed the Balanced Scorecard (BSC), involving both joint and individual evaluations for tasks commissioned by national government ministries. Moreover, in accordance with the Framework Act on Government Administration Evaluation, each local government carries out its own self-evaluation, and local development project evaluation and accounting evaluations are conducted with respect to projects funded by local development special accounts. Since 2016, local governments have been required to prepare performance plans and performance reports, and to report them to local councils in accordance with the revised Local Finance Act.
These multifarious local government performance evaluation systems have raised questions about their effectiveness; employees are burdened with a confusing array of evaluations. Consequently, this study identifies problems in local government performance evaluation systems to boost accountability of local government finance and to derive solutions for systemic improvement. To that end, this report surveys the current status of and characteristics of local government performance evaluation systems, including joint evaluation, individual evaluation, self-evaluation, performance plans and reports, and local development project evaluation systems.