Do Budget Stabilization Funds Invite Transparent Budget Reporting? Budget Stabilization Funds and Fiscal Behavior of States

최은주 서울대학교행정대학원 2022 The Korean Journal of Policy Studies Vol.37 No.3

This study explores how fiscal reserves, such as Budget Stabilization Funds (BSF) and General Fund Ending Balances (GFB), affect budget transparency and procyclical budget adjustments. To determine whether the effects of fiscal reserves depend on the types of budget actions, the study organizes budget actions according to 1) level, indicating the level at which budget actions take place, and 2) accessibility, denoting accessible budget-balancing strategies that face the least legal and political constraints. This classification of budget actions, which has not been attempted in prior research, enhances our understanding of government fiscal choices as it shows that the visibility and political costs of budget actions depend on available resources, levels, and accessibility. By using panel data from 45 US states from 2000 to 2019, the study finds that BSFs improve budget transparency, while decreasing budget cuts. The study also finds that BSF has a greater impact on budget transparency than revenue-raising actions. In contrast, an election year has a greater negative impact on budget cuts than budget transparency. These results support our classification of budget actions, predicting that budget cuts are used less in election years than in non-election years due to their visibility and political risk.

Beyond Budgeting Model에 의한 전략적성과관리의 이론적 고찰

이상수,한하늘 한국경영교육학회 2012 경영교육연구 Vol.27 No.4

Budgeting, one of the most researched areas in management accounting. is a centrally coordinated activity in organizations, supporting the basic management functions, planning and control. and is used for allocating resources, coordinating activities, and motivating employees. The multiplicity of goals and applications makes budgeting attractive for management. But many practitioners and academics have expressed their concern about the disadvantages and dysfunctions of budgeting: budgets are based on outdated assumptions, and updated too infrequently, especially in uncertain environments; budgets stress the financial dimension leading to a focus on short term cost reduction in stead of value creation; budgets strengthen vertical command-and-control relations, constraining responsiveness and imposing barriers to change. In response to these concern, the European-based CAM-I beyond budgeting round table group recommends to abandon budgeting and to introduce a new management model called the beyond budgeting model. It is a system of decentralized decision making, in the hands of empowered local managers, while replacing budget-based performance evaluation with relative performance contracts. The beyond budgeting model provides an alternative for budgeting, and enables management to make planning and control more strategy-focused. This study investigates concepts, principles and methods of the beyond budgeting model. 경영환경이 비교적 안정적이고 예측가능한 산업화시대에서 예산은 조직의 계획ㆍ통제ㆍ조정의 중심적인 기능을 수행하며 자원배분, 운영활동조정, 동기부여 등을 제공하는 범용경영도구라 할 수 있다. 그러나 경영환경이 불연속적이고 불확실한 지식정보화시대로 접어들면서 예산의 문제점과 역기능에 대한 비판이 꾸준히 제기되어 왔다. 가령, 예산수립 시 가정한 조건들은 불확실한 경영환경에 적합하지 않게 되고, 전략적 가치창출보다는 단기적 원가절감에 치중하는 경향이 있으며, 수직적 조직구조 하에서 명령과 통제를 강조하여 업무 간 장벽을 강화하고 정보교류를 차단하여 환경변화에 빠른 대응을 저해한다는 것 등이다. 이러한 문제들을 해소하기 위하여 전통적 예산을 폐기하고 Beyond Budgeting Model(이하 BBM)로 대체하자는 주장이 제기되었다. 본 연구는 BBM 연구를 주도하고 있는 Beyond Budgeting Round Table의 지난 10년간 연구를 중심으로 BBM의 개념과 실행원칙, 실행방법 및 성과관리 사례를 살펴보았다. BBM은 분권적 의사결정, 권한위임, 상대적 성과관리 등을 통하여 전통적인 계획과 통제방식에 대한 대안을 제시하고 있다. 기업들이 BBM을 실제 적용하기 위해서 다양한 사례연구를 통하여 그 유용성이 검증되어야 하는데, 본 연구는 BBM에서 주장하는 권한위임, 자율경영, 투명한 경영정보공개, 내부경쟁, 상대적 성과평가 등을 통하여 기업성과를 성공적으로 제고한 사례를 살펴보았다.

The Supplementary Budget in South Korea: Characteristics and Policy Implications

Hoyong Jung 한국학술연구원 2021 Korea Observer Vol.52 No.4

The government s supplementary budget, unlike the main budget, represents funding granted for emergency circumstances throughout the year. This study uses a rich dataset from South Korea to examine the characteristics of the supplementary budget compared to the main budget with regard to its formulation and execution. The analysis indicates that, first, projects that change during parliamentary deliberation on the main budget from the previous year tend to be reorganized into the supplementary budget. Second, the supplementary budget has a significant impact on the amount of unused budget. Third, the supplementary budget s level of year-round volatility is high, and it has a rapid rate of execution. While these results do not provide exhaustive evidence for evaluating the rationality of the supplementary budget, they do suggest the necessity of maintaining reasonability in the supplementary budget, considering the restrictive environment that the supplementary budget faces and its possible consequences.

Budgeting practices of Korean tourist hotels: Comparison of upscale hotels and budget/mid-priced hotels

Sohibov Akmaljon Nurulloevich,오흥철 한국관광학회 2022 관광학연구 Vol.46 No.1

This study explores Korean tourist hotel budgeting practices and compares budgeting practices of two hotel categories: upscale hotels and budget & mid-priced hotels. Its justification is the lack of research on the related topic. To achieve the purpose of this study, a questionnaire consisting of questions related to budget planning, execution, and control stages was sent to 183 Korean tourist hotels, 78 of which (36 upscale and 42 budget & mid-priced hotels) participated in this survey. To analyze survey responses, frequency analysis, descriptive statistics, and t-tests were employed to determine the similarities and differences in the budgeting practices between the two hotel categories. The results indicated that the budgeting practices of these hotel categories were significantly different from each other. The main differences between the two hotel categories were identified in the practices of budget manual existence, budget period, long-term budget existence and its period, budget execution stage, and budget variation analysis frequency and its examiners.

예산편성과정과 행정법

배병호 행정법이론실무학회(行政法理論實務學會) 2015 행정법연구 Vol.- No.43

The budget is a governmental revnueㆍexpenditure plan for one fiscal year that have to confirmed by National Assembly. So it is very important on account of its fiscal-economic meaning, economic-politics meaning, national politics meaning. But pork barrel is appeared in the regular session of the National Assembly or the special session of the National Assembly for the supplementary revised budget. Particularly last special election there was a budget bomb for election by political party. The pork barrel and a budget bomb for election by political party are not proper words in the process of compilation of the budget. Because they have not rational meaning. Ministry of Strategy and Finance as a budget center part has drafted of the budget on the ground of Constitutional Law and State Finance Act. It is dominated by principle of the rule of law. Up to now Financial Law has been taught at the college of law. But its realm is massive so it is summarized briefly. And the other sphere, for example public administration, politics have studied in the name of financial administration, the politics of public budgeting. Policy, process and politics that is made between both should be considered, the estimation that there are conflict and consensus in American Federal Budgeting can be applied to our system. Even if it is not escapable of political concern to secure capital for administration of public good and to suggest the way of use, we should not neglect the review of administrative law about the process of compilation of the budget. As the problem of budget is very important, public administration and politics have studied deeply in many sides and boundary. Here first of all, I will look into the significance and the role of budget, survey our process of compilation of the budget, and examine the issue of our process of compilation of the budget in the perspective of administrative law and suggest the way of better improvement. 예산은 국회의 의결을 통하여 확정된 중앙정부의 한 회계연도에 걸친 수입ㆍ지출 계획으로, 재정경제적, 경제정책적, 국가정책적 의미 등을 담고 있으므로 대단히 중요하다. 그런데 정기국회나 혹은 추가경정예산을 심의하는 임시국회에서 “쪽지예산”이라는 말이 언론에서 빠지지 않고 등장한다. 특히 지난 보궐선거에서 정치권에서는 자기 당 후보를 당선시켜주면 그 지역발전을 위한 예산폭탄을 터뜨리겠다는 선거공약을 하였다. 국민의 세금을 주 수입원으로 하는 예산의 편성과정에서 정치권이 어떻게 관여하기에 결코 공정하다는 느낌이 들지 않는 쪽지예산이나 예산폭탄이라는 단어가 등장하는지 검토할 필요가 있다. 기획재정부가 예산편성 주무부서로서 헌법과 국가재정법 등 관련 법령에 따라 국가의 가장 핵심적인 살림살이를 만드는 것이므로 당연히 법치행정의 적용을 받는다. 종래 재정법이라는 이름으로 행정법각론에서 다루어지고 있으나 그 나름대로의 영역이 방대하여 간략하게 소개되고 있다. 그리고 행정학의 영역에서 재무행정학이나 예산론 등의 이름으로 연구되고 있다. 정치, 절차와 그 과정에서 만들어지는 정책이 고려되어야 하고, 매년 완결되어야 하는 예산과정에 갈등과 합의가 함께 존재한다는 미국연방예산과정에 대한 평가는 우리 예산과정에도 적용될 수 있다. 공익실현을 위한 행정 활동의 자금 확보와 그 자금의 사용 방향을 제시하는 것이므로 비록 그 과정에서 정치적인 배려를 배제할 수 없다고 하더라도 예산편성과정에 대한 행정법적 검토는 결코 소홀히 할 수 없다. 위와 같이 중요한 문제이기에 행정학, 정치학 등 많은 분야에서 많은 연구를 해 왔고 그 범위가 방대하지만, 여기서는 예산의 의의와 기능을 먼저 살펴보고, 우리나라 예산편성과정 절차를 개관한 후 행정법학 입장에서 예산편성과정의 문제점을 찾아보고 예산편성과정에서 재정건전성을 확보할 기준과 절차 규정, 정보공개와 접근성 강화 등 개선방향을 알아보고자 한다.

예산법률주의에 대한 비판적 고찰-예산근거법률주의의 관점에서-

김용욱 ( Kim Yong-wook ) 홍익대학교 법학연구소 2021 홍익법학 Vol.22 No.1

영국에 기원을 둔 재정민주주의란 결국 정부의 재정활동이 국민의 뜻으로 귀결되는 의회의 통제와 관여를 받도록 해야 한다는 원칙을 말한다. ‘예산근거법률주의’란 세입예산 및 세출예산의 편성과 집행을 위해서는 반드시 각 프로그램(사업)별로 별도의 법적 근거가 있어야 한다는 것을 말하는바, 이를 ‘재정법률주의(재정법치주의)’로도 지칭할 수 있고, 재정민주주의의 가장 강력한 실현수단이 된다. 한편, ‘예산법률주의’란 예산을 특수 법규범 형식이 아닌 법률의 형식으로 제정한다는 것이다. 그러나 법실질적인 측면에서, 예산은 국가조직 내부적인 구속력을 목적으로 하는 내부법적 행정계획의 실질로서, 내용상으로도 1회계연도에만 적용되는 한시적인 것으로 연중에도 변동가능성이 상존함을 전제로 사업별 세세한 한도액을 주 내용으로 하는 것인바, 일반성·추상성 및 대국민적 효력을 가지는 법률과 본질적으로 다르다. 한편 법형식적인 측면에서, 예산은 법률과 같이 국회 심의·확정을 핵심으로 하므로 이미 그것은 법률이다. 이에 독일에서는 예산을 두고 ‘형식적 의미의 법률’로 칭하였던 것이다. 그럼에도 예산법률주의 논의가 단지 ‘예산’을 ‘예산법’으로 개정하자는 취지라면 이는 형식논의에 불과하다. 다만, 대국민적 효력으로의 확장을 위해 예산의 법률화를 주장한다면 현행 예산제도와 차별화된 실익이 있는 것이 아니냐고 주장할 수도 있으나, 이는 법형식의 문제가 아니라 법현실의 문제로서 예산의 법률화로 개선할 수 있는 부분이 아니다. ‘예산 그 자체’와 ‘예산의 근거법률’을 구분하는 관념을 정립할 필요가 있다. 진정으로 재정민주주의를 위할 요량이라면 재정행위 혹은 예산의 근거가 법률로써 근거지워져야 한다는 예산근거법률주의의 가치실현이 더욱 중요하다. 실상 예산법률주의 도입설도 예산의 법률화에 궁극적인 목적을 두는 것이 아니라, 예산 과목의 추상적 표현 및 과목별로 계측적 수치로만 표현되는 현행 예산서의 형태로 인해 국회 심의가 형식에 그치고 있다는 근원적 문제점에 대한 개선안을 제시하려는 의도로 보이는바, 그 해결을 위해서는 예산의 단순 법률화가 아닌 현행 예산과목 설정기준의 불명확성의 개선과 같은 실천적인 대안을 마련할 필요가 있다. The essence of this paper is to demonstrate that the most powerful means of realizing Fiscal Democracy is Fiscal Legalism, not Budget Law. Looking at the history of Fiscal Democracy that has been developed in foreign countries, especially in the UK, Fiscal Democracy is the principle that government's financial activities, ie, budgetary or fiscal acts, should be controlled and conferred by the parliament. Fiscal Legalism refers to the principle that the legal basis is necessary for all fiscal acts, including the import and expenditure acts of administrative entities. Fiscal Legalism is a powerful means of realizing Fiscal Democracy. On the other hand, Budget Law refers to the principle of enacting the budget in the legal form of the law. However, unlike the law, which is the basic legal form of external law adopted to have public effect, the budget not only has the internal legal essence aimed at the internal binding force of the national organization, but also is limited to the first fiscal year. The main content of budget is the detailed limit of each business that may have volatility throughout the year. If Budget Law is to request legalization that requires the consent of the National Assembly in order to secure the government's binding force on the budget, this is reflected in the current budget system. However, if it is to insist on Budget Law to strengthen the effectiveness of the people, it has a distinct advantage from the current budget system. We need to establish the notion of distinguishing between 'the budget itself' and 'the basis law of the budget'. In view of the fact that the current budget system is based on the National Assembly's participation, the discussion of budget as a law does not seem to have much benefit, and if it truly values Fiscal Democracy, the basis for fiscal acts and the basis for the budget will be based on separate laws.

A Comparative Study on Participatory Budgeting

Sung-Il Yoon,Dong-Wan Lim,Si-Kyung Seong 한국비교정부학회 2015 한국비교정부학보 Vol.19 No.4

Participatory budgeting has been spreading in many regions around the world since its adoption. This study is a comparative study utilizing a normative approaches to participatory budgeting as Goldfrank interpreted political contexts connecting with the adoption and development of participatory budgeting. Radical democracy approach and the liberal approach with a positive stance on the adoption of participatory budgeting are analyzed by comparing cases Porte Alegre, Lichtenberg, Chicago City & New York City and Korean local governments According to the radical democracy approach, participatory budgeting is designed to achieve the goal of democratization. With radical democratic approach, the scope of participation extends to broaden the participation of the disadvantaged citizens and to promote citizens' participation in the whole of the budget process, as much as possible and to take advantage of a wide range of intensive and extensive participation. Eventually the local council is likely to lead to conflict of rights. Participatory budgeting by the Liberals has been suggested as a program of government reform, which determined the scope of participation in the direction of ensuring the participation of various members but limited time of participation and scope of the budget. Various methods of citizens' participation in the budget process are established in the participatory budgeting, but they appear limited, especially with the cooperative relationship between local council in the liberal perspective.

정부의 연말 예산 집행 실태 및 개선방안 연구

권해수 한국부패학회 2007 한국부패학회보 Vol.12 No.4

Year-end budget spending, which is expending government's unused budget in order to be allocated more budget for next year, is common in the local government as well as the central government. The reasons for this wasteful year-end budget spending to occur are lack of prior procurement planning system, weak incentive system for budget saving, delay of budgetary cycle, and unreasonable budget-making process.There are some remedies that are necessary to address these problems in year-end budget spending. First, the government should introduce a multi-year budget system and the performance budget system. It should also improve management by providing meaningful incentives to agency managers and give managers greater flexibility to manage their resources. Moreover, total expenditure system should be strengthened through top budget system, multi-year expenditure and financial planning. Last, local budgetary cycle should be adjusted and citizen-driven budget monitoring system should be introduced.

지역경제 특성을 고려한 산업예산의 결정요인 분석

정성훈 한국경영컨설팅학회 2024 경영컨설팅연구 Vol.24 No.4

본 연구는 지방자치단체의 산업예산을 업무에 따라 직접산업예산과 간접산업예산, 산업환경조성예산으로 분류하여, 지역의 일반적인 요인과 경제적인 요인이 어떠한 영향을 미치는지에 분석을 실시하였다. 이를 통하여, 산업예산과 복지예산의 결정요인에 대하여 차이점을 발견할 수 있었다. 분석 결과, 도시인구밀도는 직접산업지원예산을 제외하고 음(-)의 영향을 미치는 것으로 분석되었다. 고령인구비중의 경우 직접산업예산과 간접산업예산에서 양(+)의 영향을 미치는 것으로 분석되었다. 재정자립도는 직접산업예산에는 음(-)의 영향을 미치며, 산업환경조성예산에는 양(+)의 영향을 미치는 것으로 나타났다. 지방세증가율은 산업환경조성예산에 음(-)의 영향을 미치는 것으로 나타났으며, 복지예산은 직접산업예산과 산업환경조성예산과 음(-)의 관계가 있는 것으로 분석되었다. 그러므로 정책결정자는 복지예산지출 시 산업예산을 고려할 필요가 있다. 본 연구는 지방분권에 대한 시대적 요구에 맞춰 산업예산을 중심으로 지역의 정책적 목표를 제시함으로써 정책결정권자에게 유용한 정보를 제공함에 의의가 존재한다. 하지만 정책적 특성을 고려하지 못하여 한계점이 존재하나, 추후 연구에서 보완할 것이다. This study classified the industrial budget of local governments into direct industrial budget, indirect industrial budget, and industrial environment creation budget according to their functions, and analyzed the general and economic factors influencing them. Through this, differences in the determinants of industrial budget and welfare budget were identified. The analysis results showed that urban population density had a negative impact, except for the direct industrial support budget. The proportion of elderly population was found to have a positive impact on both direct and indirect industrial budgets. Fiscal self-reliance had a negative impact on the direct industrial budget and a positive impact on the industrial environment creation budget. Local tax growth rate had a negative impact on the industrial environment creation budget, and there was a negative relationship between welfare budget and both the direct industrial budget and the industrial environment creation budget. Therefore, policymakers need to consider the industrial budget when allocating welfare budget expenditures. This study is significant in providing useful information to policymakers by presenting regional policy goals centered on the industrial budget in line with the contemporary demand for decentralization. However, there are limitations due to not considering policy characteristics, but these will be addressed in future research.

사업예산제도의 성과예산 기반구축에 관한 연구

임성일,이효 한국의정연구회 2015 의정논총 Vol.10 No.2

This article examines ways of developing the current local budget system (Program Budgeting) into de facto performance-based budgeting. The current Program Budgeting was introduced in 2008 for the purpose of performance management on various budget expenditures, particularly focusing on program and activity levels. Nevertheless, in reality, the budget system did not work as was intended. Recognizing the reality, the central government recently revised the Local Finance Act to require all local governments should submit budget performance planning and results reports to local councils, beginning from fiscal year 2016. However, there arise questions on the effectiveness of the government measure considering the poor preparation status for the performance management infrastructure of local governments. To operate as a performance based budget, current Program Budgeting needs to be keenly linked with the current performance management system mainly designed for the organizational element of local governments. Or it should develop its own performance management infrastructure separated from the current performance management system. The study proposes ways of developing the current Program Budgeting into de facto performance-based budgeting in two different approaches. 본 논문은 우리나라의 지방예산제도인 사업예산제도가 실질적인 성과예산으로 발전할 수 있는 방안에 대해 객관적으로 탐색하고 있다. 현행 사업예산제도는 재정지출의 성과관리를 목적으로 도입되었으나, 실제로 그 기능을 발휘하지 못하고 있다. 최근 정부는 지방재정법 개정을 통해 2016회계연도부터 모든 지방자치단체의 예산 성과계획서 및 성과보고서의 지방의회 제출을 의무화하였다. 하지만 현실적으로 대다수 지방자치단체가 성과관리기반을 구축하지 못하고 있는 상태여서 그 실효성에 의문이 제기된다. 사업예산제도가 실질적 성과예산으로 작동되기 위해서는 기존의 지방행정 성과관리시스템과 사업예산제도 간의 유기적 연계방안이 마련되거나, 사업예산제도 고유의 성과관리시스템이 개발되어야 한다. 본 논문은 성과예산의 이론과 현실 상황에 입각해서 사업예산제도가 명실상부한 성과예산으로 거듭날 수 있는 방안을 거시‧미시적 관점에서 제시하고 있다.