국방분야 Top-down 예산 제도의 도입효과에 관한 연구

Abstract

This thesis focuses on the top-down budgeting in the four major fiscal reforms to examine whether the policy operates well in the military sector, analyze the effects of the policy in terms of changes in autonomy and traditional practice of ‘Excess Request – Sharp Reduction’. Furthermore, it suggests the limitations and ways to improve policy implementation process. The analysis concluded that top-down budgeting brought amendments in ‘Excess Request – Sharp Reduction’ in defense sector budget and that the effects are more consistent than ‘Excess Request-Sharp Reduction’pattern observed with overall government budget. The improvements in ‘Excess Request – Sharp Reduction’ pattern showed difference in defense maintenance expense and defense improvement expense. The difference was due to different structural property and the difference in capabilities between Ministry of National Defense and DAPA in drawing up capitalistic budget. On the other hand, the changes in autonomy was examined through controls in budget formulation process, and it was found that after policy is implemented, ex-ante control and ex-post control were all showing steering surpluses, which means that the policy is limiting autonomy. However, such controls showed differences in magnitude between expenses of defense maintenance and defense improvement and it was due to the distinctive understanding of budget drawers from each institution. Although these controls limit autonomy, major budget drawers from Ministry of National Defense tend to believe that top-down budgeting is the main cause of limits. On the other hand, executioners of DAPA more often thought that the top-down budgeting allowed autonomy in budget drawing and such difference between two institutions was found to be statistically significant. The budget formulation process of the military sector is a process of increasing possession and maximizing budget. Thus considering the effect of top-down budgeting in MOSF and military sector, the policy should be implemented in internal budgeㅛting process. Especially as the effects showed difference in defense maintenance expense and defense improvement expense, such inconsistencies must be closely monitored when redesigning a new policy. Yet, an improved, unified budget formulation must be established before the policy is introduced and internal expense ceiling must be set while implementing a new policy. Moreover, when setting the internal expense ceiling, Defense Resource Allocation Consultative Group should be organized and collect opinions in various areas. Most importantly, the participation of National Defense Committee should be encouraged in order to minimize budget adjustment in the National Assembly consideration process.