豫算會計法 改正에 따른 行政節次補完 및 財政統制의 强化方向

A Proposal for Better Administrative Procedures and Fiscal Control in National Budgeting and Accounting

This paper proposes several measures to improve administrative procedures and to reinforce the fiscal control system in relation to the amendment of the Budget and Accounting Act in march 1990. Some of the Important suggestions are (1) introduction of the system of mid-aid long-term financial plans, (2) more extensive and appropriate use of computer and other electronic communication devices in fiscal administration, (3) effective and organized in-service training of the civil servants engaged in budget related works, and (4) reinforcement of the congressional budget control through the revision of the audit system.