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초록· 키워드
Budgeting and Accounting Reinvention Office was established as a task force team in June 2004. The task of this office is to develop a budgeting and accounting information system. This system plays the role of pool in the path and context of financial reform. Multi dimensions such as budgeting, accounting, and information are integrated or linked in the budgeting and accounting information system.
Program budget is the key element of the budgeting and accounting information system because it plays the role of the institutional hub in the financial reform. Program is the central element of budget preparation, budget consideration, budget allocation, budget execution and audit. It is important to design the program structure in the introduction of program budget. System sub-optimality rather than system optimality is necessary in the design of program structure.
상세정보 수정요청해당 페이지 내 제목·저자·목차·페이지Program budget is the key element of the budgeting and accounting information system because it plays the role of the institutional hub in the financial reform. Program is the central element of budget preparation, budget consideration, budget allocation, budget execution and audit. It is important to design the program structure in the introduction of program budget. System sub-optimality rather than system optimality is necessary in the design of program structure.
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목차
- Ⅰ. 머리말
- Ⅱ. 재정개혁의 흐름과 디지털 예산회계시스템의 추진
- Ⅲ. 프로그램예산제도의 제도적 특성과 도입방안
- Ⅳ. 맺음말
- 참고문헌
- 〈Abstract〉
참고문헌
참고문헌 신청최근 본 자료
UCI(KEPA) : I410-ECN-0101-2009-305-019543669
