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28ÆäÀÌÁö º»¹®½ÃÀÛ
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Áö¹æÀçÁ¤ÀÇ Åõ¸í¼º Á¦°í¿Í ±â´ëµÇ´Â È¿°ú
Âü °í ¹® Çå
ÀÓ¼ºÀÏ,
¡°OECD ±¹°¡ÀÇ ¼º°úÁ᫐ ÀçÁ¤¿î¿µ: ÃÖ±Ù µ¿Çâ°ú ½Ã»ç¡±
, Áö¹æÀçÁ¤, Á¦1È£, 2005.
ÀÓ¼ºÀÏ,
¡°Áö¹æÀçÁ¤°ø½ÃÁ¦µµÀÇ µµÀÔ¹æ¾È¡±
, Áö¹æÀçÁ¤, Á¦2È£, 2005.
Hameed, F.,
¡°Fiscal Transparency and Economic Outcomes,¡±IMF Working Paper, WP/05/225, 2005.
IMF, Manual on Fiscal Transparency, 2001.
IMF,
¡°Draft Guide on Resource Revenue Transparency,¡±2004.
Kopits, G. and J. Craig,
¡°Transparency in Government Operation,¡±
IMF Occasional Paper, No. 158, 1998.
OECD,
¡°OECD Best Practices for Budget Transparency,¡±2001.
OECD,¡°Public Sector Modernization: Governing for Performance,¡±
OECD Observer, 2004, 8.
Tanzi, V.,
¡°Corruption Around the World,¡±IMF Staff Papers, Vol. 45, 1998.
<ºÎ·Ï>
ÀçÁ¤ Åõ¸í¼º ºÎ¹®(Fiscal Transparency Clusters)
ºÎ¹®(Cluster)
Åõ¸í¼º °üÇà(Practices of Transparency)
¿¹»êºÐ·ù(Budget Classification)
µ¥ÀÌÅÍ °ø°³(Release of Data)
µ¥ÀÌÅÍ ¿ÏÀü¼º
¿¹»êÆ÷°ý¹üÀ§(Budget Coverage)
(Data Assurance)
¹Ì·¡¿¹Ãø¿¡ ´ëÇÑ µ¶¸³Àû Æò°¡(Independent Assessment of Forecasts)
¿¹»ê Çö½Ç¼º(Budget Realism)
Á¤Ã¥¸ñÀû(¸ñÇ¥)(Policy Objectives)
¹Ì·¡ ÀçÁ¤ ÃßÁ¤(Forward Estimates)
Á߱⿹»ê
Áß±âÀçÁ¤Æ²¿¡ ÀÇÇÑ ¿¹Ãø
(Medium- term
(Projections Guided by Medium-term Quantitative Framework)
Budgeting)
»õ·Î¿î Á¤Ã¥ÀÇ ºñ¿ë(New Policy Costs)
ÀçÁ¤/°Å½Ã À§Ç輺(Fiscal/Macro Risks)
ȸ°èÁ¦µµ(Accounting System)
¿ÜºÎ°¨»ç(External Audit)
¿¹»êÁýÇà
°á»ê(Final Accounts)
(Budget Execution)
³»ºÎ°¨»ç(Internal Audit)
ȸ°è¿¬µµÁß ¿¹»êº¸°í(Mid Year Reporting)
¿ì¹ß乫(Contingent Liabilities)
ºÎä(Debt)
ÀçÁ¤ À§Ç輺
À¯»çÀçÁ¤È°µ¿
(Fiscal Risks)
(Quasi-Fiscal Activity - Financial, Quasi-Fiscal Activity - NFPE 3/)
Á¶¼¼ÁöÃâ(Tax Expenditures)
ÀÚ·á: Hameed, op.cit., p. 12.
29
THE LOCAL FINANCE
Âü °í ¹® Çå
ÀÓ¼ºÀÏ,
¡°OECD ±¹°¡ÀÇ ¼º°úÁ᫐ ÀçÁ¤¿î¿µ: ÃÖ±Ù µ¿Çâ°ú ½Ã»ç¡±
, Áö¹æÀçÁ¤, Á¦1È£, 2005.
ÀÓ¼ºÀÏ,
¡°Áö¹æÀçÁ¤°ø½ÃÁ¦µµÀÇ µµÀÔ¹æ¾È¡±
, Áö¹æÀçÁ¤, Á¦2È£, 2005.
Hameed, F.,
¡°Fiscal Transparency and Economic Outcomes,¡±IMF Working Paper, WP/05/225, 2005.
IMF, Manual on Fiscal Transparency, 2001.
IMF,
¡°Draft Guide on Resource Revenue Transparency,¡±2004.
Kopits, G. and J. Craig,
¡°Transparency in Government Operation,¡±
IMF Occasional Paper, No. 158, 1998.
OECD,
¡°OECD Best Practices for Budget Transparency,¡±2001.
OECD,¡°Public Sector Modernization: Governing for Performance,¡±
OECD Observer, 2004, 8.
Tanzi, V.,
¡°Corruption Around the World,¡±IMF Staff Papers, Vol. 45, 1998.
<ºÎ·Ï>
ÀçÁ¤ Åõ¸í¼º ºÎ¹®(Fiscal Transparency Clusters)
ºÎ¹®(Cluster)
Åõ¸í¼º °üÇà(Practices of Transparency)
¿¹»êºÐ·ù(Budget Classification)
µ¥ÀÌÅÍ °ø°³(Release of Data)
µ¥ÀÌÅÍ ¿ÏÀü¼º
¿¹»êÆ÷°ý¹üÀ§(Budget Coverage)
(Data Assurance)
¹Ì·¡¿¹Ãø¿¡ ´ëÇÑ µ¶¸³Àû Æò°¡(Independent Assessment of Forecasts)
¿¹»ê Çö½Ç¼º(Budget Realism)
Á¤Ã¥¸ñÀû(¸ñÇ¥)(Policy Objectives)
¹Ì·¡ ÀçÁ¤ ÃßÁ¤(Forward Estimates)
Á߱⿹»ê
Áß±âÀçÁ¤Æ²¿¡ ÀÇÇÑ ¿¹Ãø
(Medium- term
(Projections Guided by Medium-term Quantitative Framework)
Budgeting)
»õ·Î¿î Á¤Ã¥ÀÇ ºñ¿ë(New Policy Costs)
ÀçÁ¤/°Å½Ã À§Ç輺(Fiscal/Macro Risks)
ȸ°èÁ¦µµ(Accounting System)
¿ÜºÎ°¨»ç(External Audit)
¿¹»êÁýÇà
°á»ê(Final Accounts)
(Budget Execution)
³»ºÎ°¨»ç(Internal Audit)
ȸ°è¿¬µµÁß ¿¹»êº¸°í(Mid Year Reporting)
¿ì¹ß乫(Contingent Liabilities)
ºÎä(Debt)
ÀçÁ¤ À§Ç輺
À¯»çÀçÁ¤È°µ¿
(Fiscal Risks)
(Quasi-Fiscal Activity - Financial, Quasi-Fiscal Activity - NFPE 3/)
Á¶¼¼ÁöÃâ(Tax Expenditures)
ÀÚ·á: Hameed, op.cit., p. 12.
29
THE LOCAL FINANCE
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