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廉都均 대구보건대학 1987 대구보건대학 論文集 Vol.10 No.-
Budget can be called the lifeblood of household, business and state. It is an essential factor in modern states to achieve national goals and objectives. In modern states, the ratio of the amount of budget in GNP is in the increasing tendancy as we can see it from Korea. The purpose of this study is to analyse what the differences of budget policies of the two Korean Governments which were expressed in Presidential Budget Addresses during F Y 1975~85 are, and about the specific functions as well. In Chapter Ⅱ, we tried to explain the definition and function of the budget of today. We have analysed, in Chapter Ⅲ, the Presidential Budget Addresses by comparing with the forms, the length and timing. In Chapter Ⅳ, we focused to analyse the basic directions and characteristics of the Addresses. In Chapter Ⅴ, we tried to find the relations between the budget functions and the Addresses. In Chapter Ⅵ, we have reached a conclusion as follows. Firstly, it is necessary form the modern states to secure huge amount of budget to achieve national goals. Secondly, the budget has been studied partially by scholars in the fields of politics, economics and public administration, but recently they concern the necessity of study of budget as a whole. Thirdly by analysing the Presidential Budget Addresses, it may be said that the Government of the Republican Party had emphasized national security and national harmony more, but the Government of Democratic Justice Party has given more priority on economic stabilization, policy-mix, balanced development of country. Fourthly, there are some difficuties in noticing the differences in the contents of Presidential Addresses between the two governments.
豫算改革에 관한 硏究 : 美國과 韓國의 事例를 中心으로
廉都均 건국대학교 1987 論文集 Vol.25 No.1
Budget seems to be the lifeblood of government and it is an essential means to the modem states for achieving its goals and objectives. Budget reforms had started from the Great Britain in 18th century, but in 20th century the United States of America has been practicing a leading role in this field. And so it is meaningful to study the Korean case in comparison with the Uinited States. In Chapter II, we studied general theories on reforms, the needs and stages of reforms. In Chapter III, the process of reforms in the United States were observed with the background, the Line Item Budgeting, the Performance Budgeting, the Planning-Programming-Budgeting, Management by Objectives, Zero-Base Budgeting and Sunset Laws. In Chapter IV, the budget of Korea were studied broadly and we pointed out some problems of it. In conclusion the budget reforms of Korea were influenced by United States models hut we fecund some problems and the hastened adoptions of United States' models were net fit for our country, To soave such a prblem, Korean government should have more attention to the following matters. Firstly, the government must have more concern to broaden the supporting base of the people by allowing more participation of budget specalists in budgeting process and to level up the quality of the basic needs of the people. Secondly, when a new budget system is needed, the government must consider the pilot studies in advance and change the budget environment. Thirdly, it needs,to have a good informaton and modern decision making techniques for the success of new budget system and we must keep in mind that the budget process is culture bound. The budget reforms are continuing but there is no one unique model that fits for other countries. Some scholars said that the age of budget reform has passed and reform has been replaced by adaptation, as contemporary govenment have adjusted their budget practices to the needs and opportunities of the times.