재정정보시스템과 성과중심 예산제도의 효용성에 관한 소고

The purpose of this paper explores the utilization of Performance-based budget under Financial Management Information Systems (FMIS). The Financial Management Information Systems can be considered a management tool that government officials and citizens can use to better monitor and manage government resources. If the tool is not utilized then the existence of the FMIS becomes meaningless. The current cash-based budget law, and administrative management and evaluation laws and regulations must be changed in order for the performance management system of FMIS to be implemented successfully in this paper, the performance management system, consisting of strategic planning, and its implementation, is explored.