하향식 예산편성과 상향식 예산편성:비대칭 정보와 왜곡
An Analysis of Top-down Budgeting:Information Asymmetry and Distortive Allocation
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This paper theoretically examines the effects of a top-down approach on budget preparation. In a benchmark model, information asymmetry between a spending ministry and a department of finance on benefits of public projects makes the top-down budgeting superior to the traditional bottom-up approach. If the spending ministry has distortive incentives as well as informational advantage, the gain from the top-down budgeting disappears. Lastly, it is shown that if a final screen stage by the department of finance is added to the top-down procedure, as it is in Korea, the distinction between the two becomes meaningless.
Abstract
This paper theoretically examines the effects of a top-down approach on budget preparation. In a benchmark model, information asymmetry between a spending ministry and a department of finance on benefits of public projects makes the top-down budgeting superior to the traditional bottom-up approach. If the spending ministry has distortive incentives as well as informational advantage, the gain from the top-down budgeting disappears. Lastly, it is shown that if a final screen stage by the department of finance is added to the top-down procedure, as it is in Korea, the distinction between the two becomes meaningless.
참고문헌 (24)
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