정부의 발생주의 결산을 활용한 성과평가체계 개선방안

초록

The purpose of this study is to propose institutional improvement measures necessary to properly reflect information from the accrual accounting. In Korea, there are various types of similar government financial project performance evaluation systems, but the effectiveness and efficiency of fiscal projects are not being improved through them. Although there are various reasons, the evaluation of financial performance mainly targets the main project cost of the financial project (unit project), and does not include personnel costs, basic expenses, and asset utilization. It doesn’t cover the whole. Therefore, it is necessary to include accrual accounting information in the program cost and perform performance management based on this. In this study, it is proposed to improve the flexibility of budget execution in response to changes in circumstances by reducing the time lag in the disclosure of results and performance of budget execution and disclosing information in a timely manner. Resolving information asymmetry through conservative and transparent revision of accounting standards in the public sector that immediately discloses adverse effects or reduced effectiveness of policies due to expenditures that burden the state and changes in circumstances, and performance and execution efficiency are constantly monitored through quarterly/half-year settlement It is necessary to check and, if necessary, facilitate changes and amendments to government revenue and expenditure plans. On the other hand, it is necessary to introduce a performance evaluation system that compares effective performance indicators based on result indicators with accrual-based costs in order to improve the efficiency of the government sector by introducing a performance evaluation system that links actual performance information and budget based on accrual basis. In addition, to ensure the effectiveness of performance evaluation, performance evaluation and budget must be linked organically and continuously, and performance indicators must be set to accurately measure the outcome and impact of financial projects. It is also necessary to introduce a personnel management system that connects the expertise of employees with continuous job relevance.

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