• International Journal of Computer Science & Network Security
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• 제21권9호
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• pp.239-246
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• 2021

This article substantiates the scientific provisions for modelling the level of Ukraine's public financial security taking into account the impact of budget policy, in the process of which identified indicators of budget policy that significantly affect the public financial security and the factors of budget policy based on regression analysis do not interact closely with each other. A seven-factor regression equation is constructed, which is statistically significant, reliable, economically logical, and devoid of autocorrelation. The objective function of maximizing the level of public financial security is constructed and strategic guidelines of budget policy in the context of Ukraine's public financial security are developed, in particular: optimization of the structure of budget revenues through the expansion of the resource base; reduction of the budget deficit while ensuring faster growth rates of state and local budget revenues compared to their expenditures; optimization of debt serviced from the budget through raising funds from the sale of domestic government bonds, mainly on a long-term basis; minimization of budgetary risks and existing threats to the public financial security by ensuring long-term stability of budgets etc.

• Journal of Contemporary Eastern Asia
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• 제16권1호
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• pp.93-113
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• 2017

This study aimed to determine the changes in the local fiscal structure brought about by the change in the transaction tax, including the acquisition tax, by the central government. The review of the analysis results proved the following. First, the government's transaction tax exemption policy effectively influenced the expansion of the local fiscal budget. Transaction tax exemptions such as acquisition tax exemptions would not contribute to the expansion of the local fiscal budget in the short run, but may do so in the long run. Second, the review of the effect of the transaction tax exemption policy by the central government on the local fiscal structure confirmed that its impact on the local fiscal structure may vary depending on the timing of such tax exemption. Third, the overall local fiscal structure as a result of the transaction tax exemption by the central government was confirmed to have been influenced more by the fiscal capability of the local government than by the income level of the local residents. In conclusion, the stimulation of real estate transactions using tax tools may positively influence the overall fiscal structure of local governments, but it would also put pressure on the fiscal management of local governments because it is largely influenced by the fiscal capability of the local governments.

• 한국IT서비스학회:학술대회논문집
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• 한국IT서비스학회 2005년도 추계학술대회
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• pp.345-355
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• 2005

As the portion of information systems(IS) budget to the total government budget becomes greater, the cost estimation of IS development and maintenance projects is recognized as one of the most important problems to be resolved for quantitative and efficient management of IS budget. The primary concern in the cost estimation of IS projects is to estimate software development cost. In this paper, we propose a new method to estimate software cost using support vector regression(SVR), which has attracted considerable attention because of its good performance and theoretical clearness. The paper is the first study which apply SVR to software cost estimation.

• 한국방재학회:학술대회논문집
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• 한국방재학회 2008년도 정기총회 및 학술발표대회
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• pp.819-822
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• 2008

Nitrogen budgets in Korea in 2005 were estimated using a mass balance approach. Major nitrogen fluxes were divided into three section: cites, agricultural area, and forest. It contains nitrogen input 21 precent more than the previous research in 2002. Especially the change of government plans affect nitrogen budget.

• The Journal of Asian Finance, Economics and Business
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• 제5권4호
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• pp.35-44
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• 2018

The study is aimed at investigating the main factors that affect the interest rate yields, in the long-term. In addition, the study surveys the theories and literature relating to the determinants of interest rate. The importance of which is essential not only for governments, but also for banks and corporate financial risk management decisions, including risk exposures in banks and capital markets. Interest rate influences corporate profit as well as growth. For this purpose, the study examines the impact of budget deficit, risk-free rate, capital inflows, money supply and business cycles on real interest rate in Jordan. These factors are based upon well-established theories and straightforward practical view as interest rate determinants. Using data for (1990-2015), the study employed Johansen's co-integrating test, which takes into consideration the long-term unsynchronized relationships. The data is tested for normality, symmetric correlations, covariance diagonal and unit root. The results show that the government budget deficit, short-term risk-free interest rate, capital inflows, money supply and business cycle are long-term determinants of the real interest rate in Jordan. The coefficients of government budget deficit, short-term risk-free rate, money supply and business cycle all are inversely affecting the real interest rate, while capital inflows has a positive impact on the real interest rate.

• 산업경영시스템학회지
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• 제35권4호
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• pp.73-82
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• 2012

Currently, R&D investment of government is increased dramatically. However, the budget of the government is different depending on the size of ministry and priorities, and then it is difficult to obtain consensus on the budget. They did not establish decision support systems to evaluate and execute R&D budget. In this paper, we analyze factors affecting research funds by linear regression and decision tree analysis in order to increase investment efficiency in national research project. Moreover, we suggested strategies that budget is estimated reasonably.

• 기술혁신학회지
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• 제12권4호
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• pp.819-839
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• 2009

R&D 규모의 확대는 평가의 효과성과 효율성 제고가 전제이다. R&D 예산 및 사업에 관한 시스템 평가는 예산의 조정 배분과 사업의 성과에 대한 평가로 구분된다. 이 논문은 예산의 조정 배분과 관련한 예산평가 시스템의 운영 측면에서 효율성 및 효과성을 제고하는 것에 중점을 둔 연구이다. 예산평가 시스템의 핵심 관점은 두 가지이다. 하나는 후행단계에서 이루어지는 사업에 대한 조사 분석과 평가의 관점을 예산평가에 보다 긴밀하게 연계시키는 것이며, 다른 하나는 이를 위해서 전반적인 종합조정의 시스템을 재조명하는 것이다. 예산은 정책 기획 집행으로 연결되는 과정이다. 사업을 매개체로 하여 정책에 부합하는 기획내용에 따라 예산을 활용하여 집행하는 것이 바람직한 것이다. 따라서 연구개발사업의 구조 체계와 예산항목(코드) 구조와의 연계 강화가 중요하다. 이것은 의사결정 시스템 차원에서 정책과 예산의 연계와 함께 이루어져야 한다. 또한 예산의 조정 배분, 정책과 사업의 성과평가, 연구개발사업 조사 분석 관련 시스템 상의 연계 강화와 운영일정에 대한 개선이 필요하다. 이를 위해서는 국가과학기술위원회(NSTC)의 기능이 정책기획 중심이 되어야 하며 정책부터 평가까지의 전과정상 객관성과 공정성이 확보될 수 있는 운영지원 체계로 개편되어야 한다. 조정 배분과 성과평가가 유기적으로 연계되는 평가 시스템이 되려면 이들의 집행일정과 조사 분석의 내용과 시기가 보다 효용성이 높아져야 한다.

• 산학경영연구
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• 제19권2호
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• pp.231-259
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• 2006

어느 나라, 어느 조직을 막론하고 성과관리는 중요한 이슈이다. 이에 따라 선진국에서는 예산을 성과목표에 따라 배부하여 집행하게 함으로써 재정운용의 효율성과 투명성을 확보하기 위한 예산제도인 성과주의 예산제도(performance-based budgeting, 이하 'PB2'라 함)를 일찌감치 사용하고 있었고 우리나라에서도 이를 도입하기 위해 2000년부터 4년에 걸쳐 시범사업을 실시하였다. 하지만, 그 시범도입의 효과가 긍정적이라는 증명은 하지 못하였다. 이렇게 PB2의 도입이 효과를 거두지 못한 이유는 중앙정부조직이 성과관리 경험이 없고, 성과지표의 개발 및 성과측정을 상당히 어려워하며, PB2시행과정상에서뿐만 아니라 예산단계별 실제적용상에서 제반 문제점이 나타났기 때문이다. 그리고, PB2도입으로 추가적인 업무 부담이 증가한데 비해 성과에 따른 인센티브 또는 불이익 조치 등 구체적인 활용계획 미흡, 참여기관의 참여의지 부족 등과 같은 문제점이 나타나는 것으로 조사되었다. 한편, 지방자치단체에서도 PB2의 도입을 추진하고 있다. 지방자치단체에서 동 예산제도가 성공적으로 도입되기 위해서는 중앙정부의 시행착오를 최대한 줄여나가는 노력이 요구된다. 이에 본고에서는 PB2가 무엇인지를 소개하고 지방자치단체가 PB2를 성공적으로 도입하는데 필요한 성공요인을 BSC(Balanced Scorecard)와의 연계방안을 통해 고찰해 봄으로써 지방자치단체가 PB2의 도입으로 인한 문제점을 최소화하는데 일조하고자 한다.

• 한국지방자치학회보
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• 제26권2호
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• pp.87-112
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• 2014

The entry of aging society and the coming of (super) aged society need overall the elderly welfare policy and budget for quantitative expansion and qualitative increase to the elderly welfare services. However, financial limit to the elderly welfare and increase to elderly welfare services in local government rely on central government or private sector. This study is discussed the gap between demands and supplies of the elderly welfare services in Busan Metropolitan City and policy implications suggested by these results. The major findings of the study are summarized as follows. First, the rate of the poor elderly under minimum living standard and the elderly housing facilities in demand of the elderly welfare services is reduced, but other measuring indicators are generally increased. Second, a per 10,000 elderly welfare service officials and a per 10,000 elderly medical welfare facilities in supply of the elderly welfare services are generally increased, but other measuring indicators are reduced. The policy implications of the study is to reduce the poor elderly under minimum living standard, to expend the elderly welfare budget, and adequately to supply a variety of the elderly welfare facilities for reduce demand of the elderly welfare services.

• The Journal of Asian Finance, Economics and Business
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• 제6권3호
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• pp.81-89
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• 2019

Many authors have examined the impact of public spending on economic growth. This study uses ordinary least-squares technique to test the effect of state budget expenditure with two major components: development investment expenditure and recurrent expenditure on Vietnamese economy for the period 2000-2017. The empirical results show that the state budget expenditure of Vietnam has positive effect on the economy, however each main component has different impacts. Recurrent expenditure has significant positive impact on Vietnamese economy while there has no evidence to affirm the relationship between the development investment expenditure and the economic growth. Vietnamese government should restructure the state budget to enhance the positive effect on the economy. In the short run, Vietnam should not increase development investment expenditure due to low efficency in public investment. In the long run, it is necessary to economize recurrent expenditure to reserve a reasonable proportion of state budget for development investment expenditure to build infrastructure for developing the economy. The state budget expenditure should be restructured towards prioritizing recurrent expenditure on human and social relief, reducing public administration expenditure, allocating investment capital from the state budget for key and pervasive projects, avoiding spreading out investments as well as crowding out private investments.