• 대한예방한의학회지
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• 제14권1호
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• pp.77-96
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• 2010

Objectives : This paper recommends a global budget based payment system for reimbursing oriental medical services in the national health insurance. Methods : We analyzed previous research outcomes related to oriental medical services and payment system We reviewed the experiences of other countries' global budget system in terms of their strength and weakness. In addition, we developed a reimbursement method for oriental medical services based on global budget. Results : Our reviews focused on global budget system of Germany, the Netherlands, the United Kingdom, Canada, France, and Taiwan. The estimation of global budget in the national health insurance was described in two scenarios. First scenario was to allocate oriental medical services in scale after signing a contract for global budget. In this case, 4.16% of the national health insurance expenditure was allocated for the oriental medical services. Second scenario was to estimate the global budget in a historical context. As a result, the first scenario in total budget was higher than the second, and we proposed a retrospective adjustment method for the gap between the budget and the actual expenditure Conclusions : The payment system for oriental medical services is recommended to shift from fee-for-service to global budget.

• 의정연구
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• 제27권2호
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• pp.111-143
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• 2021

지방자치법 전부개정안이 통과되면서 지방행정 환경의 변화가 예고되고 있다. 특히 지방의회의 역량을 강화하고 책임성 확보를 위한 전문성 강화에 주목하여 현 지방의회의 예산심의과정에 있어서 권한 분석이 필요하다. 의회의 예산권한은 지갑의 힘(power of the purse), 예산통제권한 등 다양한 용어로 표현되며 의회의 예산심의과정에서의 통제와 견제 역할에 주목하고 있다. 본 연구는 재정지출 결정요인인 정치행정적, 사회경제적 변수가 지방의회의 예산권한에 영향을 미치는 요인을 분석하고자 했다. 의회의 예산권한을 예산수정률과 본회의 예산안 처리일수로 설정하고 다양한 변수들이 예산권한에 미치는 영향을 확인하였다. 그 결과 지방의회는 예산수정에 소극적이며, 견제와 통제 역할이 미흡함을 확인했다.

• The Journal of Asian Finance, Economics and Business
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• 제6권4호
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• pp.99-107
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• 2019

This paper is intended to study the relationship between state budget revenue and economic growth in Vietnam. The ordinary least-squares regression method is used with secondary data collected from General Statistics Office of Vietnam in the period of 2000-2017. Vietnamese state budget revenue includes domestic revenue (excluding oil revenue), oil revenue, custom duty revenue, and grants. The testing result shows that the state budget revenue has a positive correlation with economic growth of Vietnam. However, the components of state budget revenue have different levels of impact on the economy. Domestic revenue and oil revenue are statistically significant and have a positive effect on the economy, while the impact of custom duty revenue and grants on the economy is invisible. Vietnamese state budget revenue should be restructured toward the sustainability and by way of boosting the economy, specifically: (1) Increase the proportion of domestic revenue to state budget revenue and domestic revenue should be based on the ground of production and business activities rather than collection from state-owned assets; (2) Reduce the proportion of custom duty revenue and grants to state budget revenue; (3) Keep the volume and ratio of oil revenue in state budget revenue at an appropriate proportion.

• 한국산학기술학회논문지
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• 제18권11호
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• pp.130-137
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• 2017

교량의 목표 수명 동안 통행 안전성을 유지하기 위해서는 적정한 보수보강 예산의 확보와 확보된 예산의 합리적인 배분이 필요하다. 기존의 단순 교량 규모 기반 예산 배분 방식을 개선하여 다양한 영향인자를 고려한 합리적인 예산 배분 결정 체계를 제안하였다. 전체 교량을 하위 관리주체별로 일정한 관리 수준이 확보되도록 교량의 보수보강 예산을 적정하게 배분하기 위하여 과거 보수보강 이력에 기초한 조치율 모델과 단위 비용 모델을 개발하였다. 제안된 모델을 이용하여 관리주체별 적정 예산 배분 비율 결정 방법을 제안하고 사례 분석을 수행하였다. 교량의 보수보강 예산 배분의 영향 인자로 교량 규모뿐만 아니라 종별 현황과 현재 안전등급, 공용년수가 고려되어야 적정 예산 배분이 이루어지는 것으로 나타났다. 개발된 방법을 활용하여 관리 주체별 예산 소요를 명확하게 반영한 예산 분배를 시행함으로서 불필요한 예산 낭비를 방지하고 예산 배분의 합리적인 근거를 제공할 수 있을 것으로 판단된다.

• 농촌계획
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• 제17권1호
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• pp.13-27
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• 2011

This study analyzed the budget investment plans for the unit-project items(UPI) of 176 project districts for the rural village comprehensive development projects (RVCDP). This study classified the master plan reports of 176 project districts into 88 unit project items in aspect of project management, in order to analyze characteristics of distribution of budget in each project item. Most of all unit project items have similar types of uniform distribution with plus skewness in frequency pattern analysis except the total budget of the project district. This study analyzed the characteristics of budget distribution per province, year, and geographical types of region. Furthermore this paper also analyzed ratio of budget in unit project items to find out distribution pattern of each budget between project items over time. The hierarchical system for UPI of RVCDP consisted of three steps, which are 4 items of the first step on Strength of Rural-urban Exchange & Regional Capability (RURC), Green-income Infrastructure & Facility (GIF), Culture- health-welfare Facility, and Eco-environment & Landscape facility (ELF), 13 items for the second one, and 52 items for the third project items. From the results of the budget investment analysis for 5 years from 2004 to 2008, the budget investment ratios of RURC and ELF have steady state for every year, while GIF in decreasing and ELF in increasing over time. The ratios of UPI on infrastructure were decreased, whereas those on culture, health, and welfare were increased. Portion of tow project items among 52 items, which are community centers for village residents and rural experimental study facility, has 30% of total budget investment. Futhermore, the budget ratios of seven project items showed 50% of total budget. Average value of project budgets for five years was optimized as a type of exponential function in the case of decent array for ranking order.

• 한국화재소방학회논문지
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• 제24권3호
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• pp.119-130
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• 2010

다른 행정조직에 비하여 상대적으로 덜 발전된 재난관리분야는 체계적인 개선방안이 더 필요하다. 그런데 재난관리조직의 발전을 위해서는 먼저 소방예산을 충분하게 확보하는 것이 필요하다. 만약 소방예산이 충분하게 편성되지 않으면 소방조직은 재난을 효과적으로 방어하지 못할 것이다. 본 연구는 이론적인 근거와 과거연구를 바탕으로 소방예산에 관한 가설들을 설정하였다. 본 연구의 종속변수는 국민 1인당 소방예산액과 경찰예산액이며 독립변수는 수요변수, 경제적 변수, 정치적 변수, 점증적 변수이다. 가설검증을 위하여 사용한 통계분석방법은 회귀분석, 상관분석, t검정이다. 본 연구의 주요한 결과는 다음과 같다. 첫째, 회귀분석결과 점증적인 변수와 경제적 변수가 예산결정에 유의적인 변수로 나타났다. 그러나 정치적인 변수와 수요변수(구급변수 제외)는 예산결정에 유의적이지 못하였다. 둘째, 소방예산의 평균액은 경찰예산의 평균액과 유의적인 차이를 보이지 못하였다. 위의 결과는 본 연구의 모형에 따른 결과이며 소방예산분야의 의미있는 결과도출을 위하여 앞으로 많은 연구가 계속되어야 한다.

• 농촌의학ㆍ지역보건
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• 제46권4호
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• pp.266-279
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• 2021

Objectives: The purpose of the study was to classify the health and medical service affairs of local governments, and to analyze the proportions of non-matching fund by local governments and central government subsidies for local government health budget. Methods: First of all, health affairs of local governments were classified to categories based on health-related laws and previous studies by review of the authors. In order to specify the scale of local government-led health affairs, we allocated 1,916 budget units into 6 main and 24 sub categories of the health and medical service affairs of local governments for the 2020 health budget of Jeju Special Self-Governing Province. For each categories, we compared the total amounts and the percentages of the 'central government subsidies', 'local government budget - matching fund', and 'local government budget - non-matching fund'. Results: The total health budget of Jeju Special Self-Governing Province accounts for 1.2% of the total budget. Of the total health budget of Jeju Special Self-Governing Province, the proportion of central government subsidies was 39.6% and the proportions of local government budget-matching fund and non-matching fund were 33.8% and 26.6%, respectively. The proportions of non-matching fund by provincial and basic local governments were 37.3% and 19.9%, respectively. Conclusion: In order for local governments to deal with the health problems of residents, it is necessary to secure and spend more local government budget(i.e., non-matching fund by local government) for health affairs in their administrative jurisdiction.

• 문화기술의 융합
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• 제9권6호
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• pp.779-787
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• 2023

예산 분석에 관한 기존 연구는 이론적 배경 없이 전체 예산 대비 국방예산의 연간 변화만을 기술하는 데 대부분 국한되어 왔다. 본 연구에서는 단절균형이론(Punctuated Equilibrium Theory, PET)을 이용하여 국방비 지출에 대한 실증분석을 실시하였다. 본 연구의 목적은 한국의 국방예산(총예산, 전력운용예산, 방위력개선예산)의 추이를 살펴보고, 단절균형이론을 사용하여 국방예산의 급진적 변화 지점을 파악하고 분석하는 것이다. 본 연구에서는 또한 1998년부터 2017년까지 매년 대한민국 국방예산 자료를 활용하여 국방예산의 추세와 급격한 변화 지점을 탐색하였다. 그 결과, 1998년부터 2017년까지 한국의 국방비 지출 패턴은 다음과 같은 특징을 갖는 것으로 나타났다. 국방예산 총액 기준 19년간 안정적인 성장을 보였고 일회성 단절지점(5.0%)을 보였으며, 전력운영비는 18년 동안은 균형을 이루며 안정적으로 성장하였고 두 번의 단절지점(10%)을 보였다. 방위력개선비는 총 5번의 급격하게 변화는 단절지점을 확인할 수 있었다.

• 산업경영시스템학회지
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• 제37권1호
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• pp.165-171
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• 2014

We develop an optimization algorithm for a periodic review inventory system under a stochastic budget constraint. While most conventional studies on the periodic review inventory system consider a simple budget limit in terms of the inventory investment being less than a fixed budget, this study adopts more realistic assumption in that purchasing costs are paid at the time an order is arrived. Therefore, probability is employed to express the budget constraint. That is, the probability of total inventory investment to be less than budget must be greater than a certain value assuming that purchasing costs are paid at the time an order is arrived. We express the budget constraint in terms of the Lagrange multiplier and suggest a numerical method to obtain optional values of the cycle time and the safety factor to the system. We also perform the sensitivity analysis in order to investigate the dependence of important quantities on the budget constraint. We find that, as the amount of budget increases, the cycle time and the average inventory level increase, whereas the Lagrange multiplier decreases. In addition, as budget increases, the safety factor increases and reaches to a certain level. In particular, we derive the condition for the maximum safety factor.

• 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.