OECD 주요 선진국의 중앙정부 재정정보시스템 현황 분석과 시사점

Analyses and Implications of the Current Status of the Governmental Financial Management Information Systems in OECD Countries

The purpose of this study is to analyze current status of the governmental FMISs used in a few representative OECD countries and to suggest ways to improve Korea’s FMIS. Korea’s central government is currently using the dBrain system (digital budget and accounting system) as the FMIS. As of 2018, the dBrain system has been in operation for over 10 years since its establishment. Up until now there has been very limited research on the FMISs operated in OECD countries. Previous research just briefly outlined each country s system in a superficial way. Therefore, this study analyzes the current status of the FMISs of Sweden, the United States, United Kingdom, and Canada in many ways. We choose the four countries which are known for being innovative in fiscal reform and FMIS. The study analyzes eight characteristics of the four OECD countries’ FMISs: the general characteristics, whether the FMIS is the integrated/discentralized system, the public financial coverage, the operating organization, the system configuration, the strengths, the weaknesses, and the information disclosed by the FMIS. This study can contribute to establish future improvement direction of the Korean dBrain system by the analysis of the OECD country FMISs.