성과주의 예산제도의 개념과 그 장단점에 대하여 서술하시오
1.성과주의 예산제도(Performance-based BudgetSystem :PBS)의 개념
최근 성과주의 예산제도는 성과를 예산제도에 활용한다는 점에서 초기 성과 예산제도(PB)와 유사하다고 할 수 있으나, 과거 성과 예산제도가 실패한 점을 고려하여 계획예산제도(Pl
Ⅱ. General Information and Structure of Program BudgetSystem
Government innovation is a global trend. The crux of the government innovation is said that the importance of fiscal reform that has emerged as an important issue than ever before. Effectiveness issue than ev, fiscal reform, transparency, equity and accountability should aim to improve.
Current central government agencies a
1. LIBS(Line Item Budgeting System)
⑴ 품목별 예산제도, 품목별 분류
⑵ 통제중심의 예산
2. PBS(Performance Budgeting System)
⑴ 개 념
① 국가의 활동-기능-사업을 기준으로 편성한 예산제도
② ‘단위원가(업무측정단위 하나를 생산하는 데 소요하는 경비)×업무량(사무량)=예산액’이 된다.
③ 수단보다는 목
Ⅰ. Introduction
Depending on the age of globalization, government as well as companies are becoming competitive in the field of budgetsystem 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 pr
I. Introduction
LIBS
the control of these budgets has inhibited the increase in productivity
The expenditures of specific business could not be identified because different purposes were included in the business expense
PBS
The government implements the program budgetsystem which is focus on program to solve these structural defects since 2008
By implementing program budgetsystem, ea