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학술저널

예산낭비의 개념 정립을 위한 시론

An Attempt to Define the Concept of Budget Waste

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At 1999, the Committee Against Budget Waste which was one of committees at the Citizen's Coalition for Economic Justice was established and started to watch citizen's budget waste. And the government designed Center for Monitoring Budget Waste at 2006. Even though the movement spread widely in our society, academic activities for conceptualization,categorization and strategic response lacked logical ground. This article tries to settle the concept of budget waste. For this, two criteria are sought out one is time horizon, and the other is illegality. So 2✕2 matrix is designed. The most narrowly defined concept is an illegal behavior. The narrowly defined concept is a moral hazard by individual and organization dimension. The widely defined concept is a knowledge limitation. It includes a policy fallacy and an environmental change. The most widely defined concept is a value conflict. This kind of conceptualization is good for matching with the responsibility. The most narrowly defined concept is related with a criminal responsibility. The narrowly defined concept is related with an administrative responsibility. The widely defined concept is related with a high ranked officials concerned with both administrative and political responsibility. The most widely defined concept is related with a political responsibility. With this kinds of conceptual construct, we can design a systematic manual against budget waste.

I. 문제의 제기

Ⅱ. 기존의 연구 검토

III. 예산낭비의 개념 정립을 위한 기준

IV. 정책적 시사점과 결론

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