문 68) 예산제도

문 68) 예산제도

현재 정도의 차는 있지만 여러 가지를 혼합해 사용
현재 지방자치와 관련 자본예산 등이 부각되고 있어 주목할 필요
A. Schick는 예산의 행정적 기능을 민주·능률·효과로 설명→80년대 후반 감축기능

기 능	통 제	관 리	계 획	감 축
이 념	민 주	능 률	효 과	보 수
제 도	Line-Item	Performance	PPBS	ZBB

※ 미국 예산제도의 변천사(N. Henry의 구분을 중심으로)

feature	Line-Item 1921-1939	Performance 1939-1959	PPB 1960-1969	MBO 1970-1076	ZBB 1977-1980	Top-Down Budgeting 1981-present
Basic orientation	control	management	planning	management	decision making	control and attainment of a single, systemwide goal
Scope	inputs	inputs and outputs	inputs, outputs,effects, and alternatives	inputs, outputs, and effects	alternatives	goal-specific inputs and goal-specific effects
Personnel skills	accounting	management	economics and planning	managerial common sense	management and planning	political, coordinative , and knowledge relevant to the systemwide goal
Critical information	object of expenditures	activities of agency	purposes of agency	program effectiveness	purpose of program or agency	Does program or agency further the systemwide goal?
Policymaking style	incremental	incremental	systemic	decentralized	incremental	systemic and aggressive
Planning responsibility	Largely absent	dispersed	central	comprehensive, but allocated	decentralized	centralized
Role of the budget agency	fiscal property	efficiency	policy	program effectiveness and efficiency	policy prioritization	attainment of a single systemwide goal