인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
이용수
초록· 키워드
The aim of this study is to search a new, even interim, education model of government budgeting. Recent changes of the situation and the institution surrounding government budget require new education model for government budgeting. Globalization, improvement of information technology, growth of civil society, and increase of welfare demand would influence the content and method of education for government budgeting. Performance budgeting, accrual based accounting, integrated information system, decentralization, transparency and participation of taxpayers in the budgetary process become essential to the contents of government budget. The contents and methods of education for government budgeting would be suggested in this study. The contents of education should be taught differently according to the demanders of education.
First of all, the core skills of government budgeting should be emphasized to improve the expertise in the education. The core skills include benefit-cost analysis, government accounting, revenue and expenditure forecasting, performance measurement and so on.
Secondly, the financial management should be included in the education of government budgeting such as procurement, cash management, and debt management.
Thirdly, The political aspect of government budgeting should be taught to understand the characteristics of budgetary process. Revenue politics, expenditure politics, process politics, etc. are major political aspects of government budgeting.
The methods of education should be focused on practical, participatory, systematic and dynamic ways using multi-media systems.
상세정보 수정요청해당 페이지 내 제목·저자·목차·페이지First of all, the core skills of government budgeting should be emphasized to improve the expertise in the education. The core skills include benefit-cost analysis, government accounting, revenue and expenditure forecasting, performance measurement and so on.
Secondly, the financial management should be included in the education of government budgeting such as procurement, cash management, and debt management.
Thirdly, The political aspect of government budgeting should be taught to understand the characteristics of budgetary process. Revenue politics, expenditure politics, process politics, etc. are major political aspects of government budgeting.
The methods of education should be focused on practical, participatory, systematic and dynamic ways using multi-media systems.
정보가 잘못된 경우 알려주세요!
목차
- Ⅰ. 머리말
- Ⅱ. 재정환경의 변화와 재무행정
- Ⅲ. 재무행정학의 교육모델 탐색
- Ⅳ. 맺음말
- 참고문헌
- 〈Abstract〉
참고문헌
참고문헌 신청최근 본 자료
UCI(KEPA) : I410-ECN-0101-2009-305-019545012
