韩国绩效预算:概述与评估

Oecd Journal on Budgeting Pub Date : 2015-10-12 DOI:10.1787/budget-14-5jrtl4wnm1r5

Nowook Park, Joung-Jin Jang

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引用次数: 7

摘要

本文试图利用经合组织2011年绩效预算调查的框架，通过分析其优势和局限性来揭示韩国绩效预算(PB)制度。该报告概述了韩国的PB制度，并以OECD的调查结果为基础介绍了韩国的PB制度。最后，分析了我国PB制度存在的问题及未来发展方向。关键词:绩效预算，绩效信息，预算，韩国

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Performance budgeting in Korea: Overview and assessment

This paper tries to shed light on the Korean performance budgeting (PB) system by analysing its strength and limitations by utilising the framework of the OECD 2011 PB survey. It provides an overview of the Korean PB system and describes the Korean system based on the OECD survey results. Lastly, current issues of the Korean PB system are discussed including its future directions.JEL classification: H61, H830 Keywords: Performance budgeting, performance information, budgeting, Korea

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Oecd Journal on Budgeting

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