지방자치단체의 성과예산 실태에 관한 분석

A Critical Review on the Performance Budgeting Status of the Current Local Budget System - Focusing on the Linkage between Performance Management System and Program Budgeting -

The purpose of the study is to analyze the current status of performance management of the local budget system(program budgeting) of Korea. To do this, an analytical framework and criteria are developed based on the theory of performance-based budgeting, and applied them to selected local governments and a specific expenditure item(infants care supporting expenditure). Some problems and policy implications drawn from the results of the analysis are: low level linkage between performance planning system and program budgeting, a lack of infrastructure for performance management in the Program Budgeting of local government, a lack of linkages between budget level of activities and programs in terms of performance objectives and performance indicators, and lacks of principles in selecting performance indicators (objectivity problem).