국민참여예산제 운영 결과에 관한 연구: 예산집행률 결정요인을 중심으로

A Study on Implementation Management Effectiveness of National Participation Budget System: Focusing on the determinants of Budget Implementation Rate

초록

Since the introduction of the participatory budgeting system in Port Alegra, Brazil, various participation budget systems have been introduced in local governments in Korea. Unlike the participatory budgeting system that has been introduced and actively operated in the local government budget process, the participation budget system in the central government budget process has been considered a difficult system to introduce and operate due to the complexity of national finances and the difficulty in securing the representation of participating citizens. Despite these limitations, the government has been operating ‘National Participation Budget System’ in the central government budget process since 2018 by revising the Enforcement Decree of the National Finance Act to expand citizen participation in the national financial process. This study is the first to analyze the results of the newly introduced ‘National Participation Budget System’, and after analyzing the factors affecting the budget implementation rate, it suggests policy implications for improving the effectiveness of implementation management. The analysis results showed that new programs have a low budget implementation rate but gradually improve thereafter. Additionally, when the program budget is small and the ministry directly implements the program, the budget implementation rate was found to be high.

키워드

국민참여예산제도재정사업예산집행률사업유형National Participation Budget SystemFinancial ProgramBudget Implementation RateProgram Type
제목
국민참여예산제 운영 결과에 관한 연구: 예산집행률 결정요인을 중심으로
제목 (타언어)
A Study on Implementation Management Effectiveness of National Participation Budget System: Focusing on the determinants of Budget Implementation Rate
저자
이석원오영민
DOI
10.15710/kgar.2025.23.3.1
발행일
2025-12
유형
Y
저널명
정부회계연구
23
3
페이지
1 ~ 35