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A Study on the Problems and Improvement Plans of the Program Budget System

  • Korean Society and Public Administration
  • Abbr : KSPA
  • 2015, 26(3), pp.83-114
  • Publisher : Seoul Association For Public Administration
  • Research Area : Social Science > Public Administration

Yu, Seungwon 1

1경찰대학

Accredited

ABSTRACT

The program budget system was officially introduced to Korean central government in 2006. It is a core infrastructural budgeting system, which enables mutual connections and the proper functioning of government financial systems, including the mid-term expenditures framework, single-year budget, top-down budgeting, financial performance management and government cost management. However, it has recently been subject to the criticism that it does not fit its own purpose. This study analyzes the problems and takes into consideration the theories and practices of government financial administration. Finally, a suggestion is put forward for an improvement plan in response to the problems.

Citation status

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