우리나라 행정부와 국회의 성과정보 활용에 관한 실증분석: 재정사업자율평가 결과를 중심으로
An Empirical Study on the Use of the Performance Information by the Administration and the National Assembly in Korea: Korea's Program Assessment Ratings Tool
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2004년부터 재정성과 목표관리제도 ․ 재정사업 자율평가제도 등 성과중심예산제도(performance based budgeting)를 본격적으로 시행하면서 재정사업평가결과가 예산증가율에 미치는 영향에 대한 실증분석이 많이 시도되었다. 본 논문에서는 이러한 선행연구를 토대로 2005~2010년 재정사업 평가결과를 활용하여 재정사업평가결과와 예산배분과의 관계를 분석하고, 특히 재정사업평가결과가 행정부와 국회의 예산증가율에 미치는 영향력이 얼마나 되는지를 실증적으로 분석하였다. 분석결과 재정사업평가결과는 행정부와 국회의 예산배분과정에 정(+)의 영향력을 미치는 것으로 나타났고, 특히 국회보다 행정부 예산증가율에 더 큰 영향력을 미치는 것으로 제시되었다. 앞으로 재정성과관리가 예산의 효율적 배분에 좀 더 기여하기 위해서는 성과측정방식의 개선·핵심사업 중심의 평가 등 현행제도의 개선과 함께 국회가 재정성과관리에 적극적 지지와 관심을 갖고 예산의 정치성과 합리성을 균형 있게 고려할 수 있는 제도개선이 요구된다고 할 수 있다.
Abstract
This paper empirically examines the relationship between Program Assessment Ratings(PART ratings) and the budget allocation during the fiscal year 2005-2010 based on the previous study on this issue, in particular emphasizing that which fiscal actor among the Administration and the National Assembly will use the performance information more in the process of the budget allocations. The empirical results suggest that PART ratings have a statistically significant influence on the process of the budget allocation by the Administration and the National Assembly. Furthermore, the results show that PART ratings have more influenced the budget allocation by the Administration than the National Assembly. In order to improve the efficiency of the budget allocation process, while the Administration needs to improve the current performance-based budgeting system including the performance measurement, the program unit to be evaluated etc, the National Assembly also needs to politically support the performance based budgeting and develop the system to balance the politics and rationality of budget in its budget review process.
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