• Title/Summary/Keyword: 재정관리

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The Effects of Goal-Oriented Value on Financial Management and Financial Satisfaction of Female College Student Consumers (여대생소비자의 목표중심적 가치가 재정관리행동과 재정만족도에 미치는 영향)

  • 홍은실;황덕순
    • Journal of the Korean Home Economics Association
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    • v.40 no.2
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    • pp.175-186
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    • 2002
  • The purpose of this study was to examine the influences of goal-oriented value to the financial management and financial satisfaction of female college students. The samples were selected from 541 female collegians. Data analysed were carried out using SAS package. Statistics used for data analysis was Cronbach'$\alpha$ coefficient, multiple regression, Pearson correlation analysis, and path analysis. The results were summarized as follows : First, resulting from the multiple regression analysis, the goal-oriented value had positive effects to the financial management - planning, implementing, evaluating, and saving - of female collegians. And the goal-oriented value had not indirectly but directly positive effects to the financial satisfaction. Second, the variables that have significant influence on the financial satisfaction were the level of household income, goal-oriented value, implementing, and monthly personal allowance.

How to Fiscally Manage the BTL Type Project (BTL(Build Transfer Lease) 사업의 재정관리 방향 -국가부채 여부에 대한 판단기준 및 재정 측면에서의 관리방안을 중심으로-)

  • Choi, Seok Joon
    • KDI Journal of Economic Policy
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    • v.29 no.1
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    • pp.137-175
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    • 2007
  • This paper studies the fiscal issues with regard to BTL (Build Transfer Lease) scheme projects, a newly introduced type of PPPs (Public Private Partnerships) in 2005 and tries to provide some policy options. More specifically, we make suggestions to work out the issues such as how to account for BTL transactions and whether to introduce annual budget ceiling system for BTL payment, while we introduce and analyze the experiences of some other advanced countries and international institutes.

Analysis of Expert Recognition on the Performance Monitoring System: Focused on Ministry of Justice (재정성과 목표관리제도에 대한 전문가 인식도 분석: 법무부를 중심으로)

  • Moon, Kwang-Min
    • The Journal of the Korea Contents Association
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    • v.18 no.3
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    • pp.390-398
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    • 2018
  • The purpose of this study is to analyze the actual operation status of the financial performance target management system which is currently operated and to provide improvement plan based on this analysis. For this purpose, I examined the performance management system and performance indicators of the Ministry of Justice, which is one of the criminal justice administration agencies. Although the overall appropriateness of the current performance management system is considered to be somewhat appropriate as a whole, there is a negative perception about the performance measurement method for measuring the achievement of the performance target, and the evaluation of the performance of the performance target is relatively low. In addition, there were many criticisms about the establishment and measurement of the Ministry of Justice's overall performance indicators, such as the tendency to select indicators that are easy to achieve and easy to measure. In order to remedy these problems, it was highly suggested that the importance of indicators should be more emphasized and expanded so as to set up high-performance indicators. Based on the results of this analysis, some suggestions for policy implications and some alternatives for improvement of financial performance target management system were suggested.

경제세계화시대(經濟世界化時代)의 거시경제(巨視經濟) 운영방향(運營方向)

  • Jwa, Seung-Hui
    • KDI Journal of Economic Policy
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    • v.18 no.1
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    • pp.3-72
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    • 1996
  • 본고(本稿)는 앞으로 전개될 세계화시대에 대비한 거시경제(巨視經濟)의 운영(運營) 및 정책(政策)의 개화방향(改華方向)에 관하여 논의하였다. 우선 본고(本稿)는 세계화의 진전에 따라 시장원리(市場原理)에 의한 간접관리적(間接管理的)인 경제운영(經濟運營)이 불가피하며 이를 위해서는 민간부문(民間部門)이 주도하는 경쟁적(競爭的) 시장경제추서(市場經濟秋序)를 정착시켜야 한다는 점을 강조하였다. 나아가, 한국의 거시경제운영상(巨視經濟運營上)의 문제점(직접규제(直接規制))에 의한 거시경제운영, 정책시계(政策視界)의 단기성, 그리고 거시경제정책에 대한 정치적 왜곡(歪曲)가능성)을 개선하고 경제세계화(經濟世界化)와 자유화(自由化)의 진전, 자본자유화(資本自由化)의 급진전, 그리고 급속한 정치적 민주화(民主化)등의 새로운 여건변화에 효과적으로 대응하기 위해서는 거시경제정책을 간접규제방식에 의해 운용하고, 정책시계(政策視界)를 중 장기화해야 하며, 세계경제정책협조체제(世界經濟政策協調體制)에 대한 참여를 준비해야 한다고 지적하고 있다. 다음으로 개별(個別) 거시경제정책운용(巨視經濟政策運用)과 관련해서는, 간접적(間接的)인 거시경제 운영체계가 쉽게 도입되는 방향으로, 통화정책(通貨政策)은 직접규제적 통화관리에서 벗어나 통화간접관리방식으로 전환하여야 하며 이의 기초가 되는 공개시장조작기능(公開市場操作機能)이 제고되어야 하고, 재정정책(財政政策)은 거시경제안정의 효과적 수단으로서 보다 더 그 역할이 강화되어야 한다. 또한 외환시장(外換市場)의 자유화와 더불어 환율(換率)에 보다 큰 신축성이 부여되어야한다. 나아가, 본고(本稿)는 소위 소규모개방경제하(小規模開放經濟下)에서의 통화 재정정책의 유효성 문제와 대내외 균형의 동시달성을 위한 통화(通貨) 재정정책(財政政策)의 조합문제를 논의하였다. 경직적(硬直的) 환율제도하(換率制度下)에서는 통화정책은 유효성이 없지만 재정정책은 유효성을 가지는 반면, 변동환율하(變動換率下)에서는 역으로 통화정책은 강력한 효과를 미치지만 재정정책의 유효성은 사라진다. 그리고 정책조합(政策組合)과 관련해서는, 대내균형을 위해서는 통화정책(通貨政策)을, 대외균형을 위해서는 재정정책(財政政策)을 할당하는 것이 합리적이라는 결론에 이르게 된다. 다음으로 자본자유화(資本自由化)과정에서의 거시정책조합과 관련해서는 기존의 연구와 선진국들의 경험에 비추어 볼 때, 현재와 같은 성격의 자본유입압력(資本流入壓力)에 대해서는 신축적(伸縮的)으로 환율변동(換率變動)을 허용하면서 통화량(通貨量) 목표를 유지하는 정책이 바람직한 정책조합(政策組合)이라는 결론에 이르게 되었다.

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Local Government Fiscal Consolidation Measures-Focusing on Cheonan- (지방정부 재정건전화 방안-천안시를 중심으로-)

  • Park, Jong Gwan
    • The Journal of the Korea Contents Association
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    • v.14 no.10
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    • pp.112-123
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    • 2014
  • This Study aims to establish better sound fiscal plan by investigating perception of local government officials. Local government fiscal consolidation is affected by a combination of factors, including social, economic, demographic, political financial health of local governments. We derived the financial situation of the government-related indicators, financial health-related indicators, the indicators to improve the financial health on the basis of this study are an existing discussion. To ensure the financial soundness of the Cheonan, it is necessary to increase the efficiency of financial management including financial monitoring and control devices provided the locals, investment screening analysis system to enable it. In addition, fiscal controls should be strengthened in order to effectively autonomous government debt management. You must cuts expense of local government to prepare for expansion of local government finance, it is necessary to realize that the fee rates. It should be made through a blend of autonomy and control in the central government, network of local government and the development of local financial operations. You should also to be distributed to the residents welfare and community development funds are invested substantially to establish a systematic planning, resource allocation, evaluation, and reflux system.

An Automated Management System for A School Account Book Based on Blockchain Technology (블록체인 기반 학교 재정장부 자동 관리 시스템)

  • Shin, Seung-min;Seo, Sang-min;Song, Dong-hoon;Choi, Hyo-sun;Rypesc, Grzegorz;Koh, Seok-Joo;Lee, Gwang-Yeol
    • Proceedings of the Korea Information Processing Society Conference
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    • 2018.10a
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    • pp.460-462
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    • 2018
  • 기존의 중앙 집중적 학교 재정장부 관리 시스템은 보안에 취약하고 투명하지 않아 공금 횡령, 장부 조작 등의 문제 가능성이 크다. 이는 학생회와 학생들 사이에 갈등을 일으키고 큰 사회적 문제가 되었다. 이에 본 논문에서는 블록체인 기술을 활용하여 학교 재정장부를 안전하고 투명하게 관리하는 방법을 제시한다. 더 나아가 자동화 기술을 도입해 장부를 기록하는 과정을 단순화하고자 한다.

A study on the Impact of Financial Conditions on Accounting indicators -Focusing on the Financial Soundness of Private Universities- (재정여건이 회계지표에 미치는 영향에 관한 연구 -사립대학 재정건전성을 중심으로-)

  • Park, Tae-Hwan;Bae, Eun-Jin
    • Journal of Digital Convergence
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    • v.19 no.12
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    • pp.273-280
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    • 2021
  • The purpose of this study is to provide implications for fiscal policy by comprehensively examining the relationship between the on-campus retention and university soundness items of four-year private universities in the context of financial contraction of private universities due to suppression of tuition increase. Multiple regression analysis was performed to analyze the correlation of variables and the effect of financial soundness items on accounting indicators using SPSS 25. First, private university's on-campus reservations had an effect on accounting index items. Second, financial soundness items had an effect on accounting index items. Third, the financial condition factors influenced the change of accounting index by the location of the university. Fourth, according to the size of students, financial conditions had an effect on the change in accounting indicators. Government investment and support for private universities should be changed to a paradigm of securing finance through establishment of a development plan, rather than financial support through reduction of quota, and survival should be sought through income diversification policy strategies.

Decision Support Model for Determining Public or Private Highway Investment Projects (고속도로 건설사업의 재정/민자 발주선택 의사결정 지원모델)

  • Yeo, Donghoon;Jeong, Wooyong;Han, Seung Heon;Lee, Young Cheon
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.29 no.3D
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    • pp.381-389
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    • 2009
  • Korean government is investing 1.8 billion won on infrastructure and investment on PPP projects constitutes 16.3%. This phenomenon is to promote private investment as well as lessening government burdens of public budgeting. However, the only criterion to be considered is government financial status in selecting public or private highway investment projects. So systematic decision support model is required in choosing public or private highway investment projects. So, this paper suggests a systematic decision support model for deciding public or private highway investment at the early stage of project planning. Furthermore, this paper identifies key decision variables with respect to economic, politic, project management criterions based on the related literatures and feedbacks from experts. This paper analyzed 30 cases of government investment and PPP projects and got the survey result from highway specialists. As a result, this paper presents an interval with respect to economic criteria using mean and standard deviation and a logistic regression equation which can predict the possibility of PPP project. Through this study, decision maker of central or local government can decide public or PPP highway project more systematically and reasonably.

A Study of the Relationship between Human Resource Management & Financial Resource Management and Service Quality in Social Service Organizations (사회복지조직의 인적자원 및 재정자원 관리와 서비스 품질 간 관계에 대한 연구)

  • Kang, Chulhee;Hur, Younghye
    • Korean Journal of Social Welfare
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    • v.67 no.4
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    • pp.51-77
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    • 2015
  • This study attempts to examine the relationship between human resource management & financial resource management and service quality in social service organizations in Korea. This study utilizes '2012 Central Government Social Welfare Facilities Evaluation (CGSWFE)' data and employs multiple regression method to examine research model. The key findings of this study are as follows: (1) after controlling extraneous variables (organizational characteristics), among human resource management related variables, performance appraisal, fringe benefits, supervision, formal grievance procedure, the percentage of employees with certified professional license, and salary have statistically significant relationships with service quality in a positive direction; (2) among financial resource management related variables, the percentage of additional governmental funding beyond basic government subsidies, accounting management, and transparent use and management of donations have statistically significant relationships with service quality in a positive direction; and (3) human resource management related variables are stronger than financial resource management related variables in explaining service quality. The findings imply that more systematic human resource management and financial resource management would be very important in strengthening service quality in social service organizations. This study provides new knowledge foundation regarding the effect of human resource management and financial resource management on service quality in social service organizations.

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Development of Component Customization Tool (컴포넌트 재정의 도구 개발)

  • Oh, Young-Bae
    • Proceedings of the Korea Information Processing Society Conference
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    • 2001.04a
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    • pp.209-212
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    • 2001
  • 기존의 클라이언트 컴포넌트 기술로부터 EJB(Enterprise JavaBeans)와 마이크로소프트의 DCOM 모델을 기반으로 하는 서버 환경의 컴포넌트 기술이 발표 되고있다. 이에 따라 비즈니스 분야에서 활용할 수 있는 비교적 규모가 큰 컴포넌트가 개발되고 있어 이들 컴포넌트를 새로운 소프트웨어 개발에 활용할 수 있도록 컴포넌트를 재정의(Customization)하고 합성하는 과정을 지원하는 도구의 개발이 필요하다. 본 연구에서는 컴포넌트 기반 소프트웨어 개발시 컴포넌트 저장소에 구축되어 있는 컴포넌트를 검색하여 사용자의 요구사항에 맞게 재정의 하고 기존 컴포넌트 패키지에서 컴포넌트를 조립 및 삭제할 때 컴포넌트간의 종속성을 유지할 수 있도록 하는 방법 및 도구를 개발하였다. 본 도구는 재정의 도구를 관리하는 재정의기(Customizer), 컴포넌트 저장소에 구축되어 있는 컴포넌트 패키지를 보여주고 수정, 삭제를 지원하는 컴포넌트 브라우저, 컴포넌트 브라우저로부터 선택한 컴포넌트의 속성을 나타내고 수정, 삭제 등을 지원하는 속성 편집기와 컴포넌트 브라우저로부터 가져온 컴포넌트를 시각적으로 편집할 수 있게 하는 디자이너(Designer)로 구성되며, 컴포넌트의 조립 및 삭제를 할 매 컴포넌트 인터페이스의 종속성을 확인할 수 있게 하는 종속성 브라우저(Dependency Browser), 종속성 유지를 위하여 대체 컴포넌트 및 인터페이스를 선택할 수 있게 하는 인터페이스 편집기(Interface Editor)를 제공한다.

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