재정성과관리를 위한 성과목표관리체계의 정합성 분석

The Congruence Analysis of Performance Goal Management System for Finance Performance Management

The South Korean government has introduced the financial performance management systems to improve financial efficiency. However, the systems have not get results at all. Because there has no linkage of performance goal management system among financial performance management systems. In this regards, this study aims to analyze the congruence of performance goal management system and suggest policy reforms. Analysis showed that the congruence of performance goal management system is low in performance management strategic plan, performance plan and performance report. And the congruence of performance goal management system has lacks of the linkage in financial management systems like medium term program framework, program budgeting and accrual basis accounting. The suggestions of this study include: matching up performance goal management system of performance management strategic plan with the system of performance plan and performance report; harmonizing performance goal management system of performance management strategic plan and the system of medium term program framework; providing accurate and detailed costs, distributing overhead cost and improving performance indicators.