품목별 예산제도와 PBS의 효율적인 운용방향에 관한 연구 = Line-Item Budgeting System and Effective Working Direction of PBS

다국어 초록 (Multilingual Abstract)

There are two principles in budget. One is control-oriented and tradition-oriented, the other is management-oriented and modern-oriented. Line-item budgeting system is focused on the control of the executive body by the legislative body. It has merits to to prevent dictatorship of the executive body and give more effectiveness. But it has demerits in pursung fair distribution of limited resources and flexibility of budget execution. The Project Base System(PBS) developed by the Ministry of Science and Technology is management-oriented budgeting system for the executive body centered to budget reform, not the budgeting system for the control of executive body by the legislative body. It is defined that PBS is overall research management system related to drawing up, allocation, taking orders and management of research activity expenses is operating on the basis of the project. The basic concept of PBS is as following. (1) To pursue systematically decentralization of power in Government Subscribed Research Institutes through shift of authorization to the principal investigator for the project from the president of the organization, which involves every fact related to exection of the project. (2) To practive in force the means of execution for carrying out most effectively goal established by the budget in case of budget activities for full costing. (3) To base infrastructure system to product public goods most effectively by defining Government Subscribed Research Institutes as public goads. PBS has characteristics systematically as following. (1) To adopt the foll costing concept which adds the totaling of the expenses and the fee (2) Strengthen much more the authorization and responsibility of the principal investigator. (3) Dualize the decision-making system for the budget for the budget compilation. As the direction of PBS operating, Firstly, the appropriate budget compilation standards should be essentially established in the course of budget compliation. Secondly, the flexibility of budget execution and the effectiveness of budget control should be balanced in the course of budget deliberation. Thirdly, general characteristics for research and development of science and technology has to be congidered in the course of budget execution. Fourthly, the newly established system is required for the effectiveness and goal-oriented to budget compilation and execution, not the traditional one for the regulations and laws in settlement and auditing.