보조사업 연장평가 개선방안

초록

This study investigates the effectiveness of the government subsidy performance evaluation (hereafter, evaluation). The evaluation aims to reduce fraudulent and redundant subsidy receipts, thus enhancing the subsidy program's efficiency and effectiveness. However, the subsidy system needs help with the evaluation cycle setting, deficiency of review competence, poor correlation between evaluation indicators and results, and lack of reliability and comparability of evaluation reports. This study suggests the following improvements. First, a follow-up review is essential to assess the subsidy performance over the entire operating period. Second, to ensure adequate capabilities, the review committee should consider the size and expertise in its formation and examinations by exception. Third, it is necessary to devise specialized evaluations given the subsidy characteristics, and facilitate the use of information within the existing subsidy system. Lastly, accounting experts may further improve the reliability and comparability of evaluation reports. Overall, this study contributes to the efficient resource allocation and fiscal sustainability of government funds by proposing improvements for subsidy performance evaluation.

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