[재무행정론] 보건복지부의 재정과 예산 분석(영문)

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[재무행정론] 보건복지부의 재정과 예산 분석(영문)에 대한 자료입니다.
목차
I. Introduction

Ⅱ. General Information and Structure of Program Budgeting System

III. Current situation

Ⅳ. Criteria of program evaluation

Ⅴ. Evaluation of project

Ⅵ. Conclusion

Ⅶ. Refere
본문내용
Ⅰ. Introduction
Depending on the age of globalization, government as well as companies are becoming competitive in the field of budget system and recognizes the need of practical and effective financial management. The government have been implementing the Line item budgeting system to control strictly the use of budget.
However, the control of these budgets has inhibited the increase in productivity.
In addition, there were structural defects. The expenditures of specific business could not be identified because different purposes were included in the business expenses.
To solve these structural defects the government implements the program budget system which is focus on program since 2008. By implementing program budget system, each department could secure their own autonomy of budget organization and execution. Also they could organizing the budget and attaching the purpose which is focus on program.
Furthermore, It enables effective following-up control which is basis for performance evaluation of the program by suggest each department’s strategy, direction of development, investment plans and performance indicators.
Welfare is exactly right of the citizen. Recently there is many argument from our country for welfare. The government was criticized because of the budget was decreased from 2010 budget. But, Budget of the welfare occupied the high volume in government budget. Expenditure of Welfare and labor is 86.4 trillion won. That is biggest from governmental gross expenditure. If compares in last year, 5.2 trillion won (6.2%) increased. This is 30% of governmental gross expenditure increased amount. The Ministry of Health and Welfare gross expenditure increased 2.5 trillion won. This the Ministry of Health and Welfare effect which shows from government budget, Absolutely, many plans and executions are necessary and it is a part for possibility of seeing.
참고문헌
- Homepage of Ministry of Health and Welfare

- Homepage of Ministry of Strategy and Finance

- Homepage of Korea Labor force Development institute for the aged

- 2011year Senior Employment Evaluation plan of Ministry of Health and Welfare

- Text of Fiscal Administration

- Yoon, Young-Jin(2010), 「New science of government financial management」, Daeyoungmoongwa Co.

- Lee, Sang-Hyo(2008), 「Policy Proposals for the Settlement of Program Budgeting in Local Government」, Korea Research Institute for Local Administration.

- Lee, Se-Goo(2006), 「The Introduction of Program Budgeting System and Linkage with Performance Management System of Seoul Metropolitan Government」, Seoul Development Institute.

- Lee, Yong-Soo(2006), 「Introduction current situation and General consideration of Program budget system」, Post administration information business research center.