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http://dx.doi.org/10.5762/KAIS.2018.19.12.854

A Study on the Imposition of Sanctions on Illegal Use of Government R&D Expenses  

Noh, Sang-Kyun (Department of Convergence, Daejeon University)
An, Eun-Sook (Daejeon Office of Education)
Hyun, Byung-Hwan (Department of Convergence, Daejeon University)
Publication Information
Journal of the Korea Academia-Industrial cooperation Society / v.19, no.12, 2018 , pp. 854-862 More about this Journal
Abstract
The Government R&D budget for 2019 exceeded 20 trillion won in order to develop future growth market such as basic research investment and creation of growth engine. As such, the importance of R&D investment is increasing, and various schemes for enforcing efficient and transparent business expenses are being expanded. However, research expenses (Charge ratio) such as fraudulent execution of funds are continuously being generated, and a system of imposition of sanctions is being introduced. In this paper, the legal grounds of sanctions, comparative review of laws and regulations between the ministries, and the criteria of imposition (imputation) were analyzed. In addition, since the amendment of the standard for imposing the intergovernmental surcharges, a single standard has been applied, and the transition process of the surcharging system has been reviewed. As a result of the data analysis, it was found that they focused on micro - utility activities and suggested new policy measures corresponding to them. The Korea Academia-Industrial cooperation Society. The Korea Academia-Industrial cooperation Society.
Keywords
Additional criteria; National R&D; Rate of addition; Sanctions; Uses out of purpose;
Citations & Related Records
Times Cited By KSCI : 2  (Citation Analysis)
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