농림수산식품부 재정구조의 복잡성으로 인한 비효율성과 개선방안
An Analysis on the Improvement Management of Inefficiency caused by the Complicated Financial Structure of MAFF
- 한국농식품정책학회
- 농업경영.정책연구
- 농업경영·정책연구 36권 2호
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2009.06244 - 267 (24 pages)
- 21
The Ministry for Food, Agriculture, Forestry and Fisheries(MAFF) is managing 1 general accounting, 4 special accountings and 9 funds, and is using the most amount funds among all other ministries. The financial structure of MAFF is very complicated because many transferences occur between accounts or between accounts and funds. As a result, the inefficiency problem, which are the problem of redemption and financial opaque problem occurred. The problem of redemption occurs because financial projects are implemented without any financial preparations. The problem of redemption causes additional costs, it also causes the rigidity of financial management. The financial opaque problem is caused because similar projects are implemented by other accounts. In order to solve the problem of redemption, debts should be secured earlier and reduced. And, to improve the financial opaque problem, budget should be reformed by integrating divided accounts.
Ⅰ. 서 론
Ⅱ. 농림수산식품부의 재정구조
Ⅲ. 재정구조의 복잡성으로 인한 비효율성
Ⅳ. 개선방안
Ⅴ. 요약 및 결론
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