• 지적과 국토정보
• /
• 제44권2호
• /
• pp.193-207
• /
• 2014

공공기관의 재정 집행의 문제점 및 평가지표 개선, 공공기관 통합관리 방안에 대한 연구를 통해 국가재정의 효율성을 증대시키는 것이 본 연구의 목적이다. 공공기관의 재정 운영상 5가지 문제점(평가지표 체계, 재정운영 통제기구, 민간 공공사업 구분관리, 공공재정 관련 법 제도, 정부 예산지원 관리)이 존재한다. 이러한 문제를 개선하기 위해서는 국회가 참여한 Control Tower(공공재정정책위원회)의 설치와 같은 다양한 의견을 제시한다.

• Asian Journal of Business Environment
• /
• 제8권2호
• /
• pp.33-41
• /
• 2018

Purpose - This study aims to examine the determinants of income management of the public servant. Three independent variables are examined such as attitude towards money, financial capability and debt management while the dependent variable is financial wellbeing of public servants. Research design, data, and methodology - Quantitative research is applied in this study, and data are collected by using cross sectional approach. Survey questionnaires are obtained from 270 respondents, which represents 79% response rate. The multiple regressions are used to examine the influence of attitude towards money, financial capability and debt management towards financial wellbeing. Results - The result of the multiple regression indicated positive influences of attitude towards money and financial capability on financial wellbeing. However, debt management found no significant influence on financial wellbeing. Conclusions - Research findings show that people have different attitudes towards money and different trends of expenditure. It is also crucial to be highlighted that employees' attitude and financial capability have a greater influence on overall satisfaction with employees' financial wellbeing. Some would want to show off their luxury items they bought to close friends or relatives and some are very prudent in making expenditures even for necessity items.

• 한국병원경영학회지
• /
• 제22권2호
• /
• pp.44-57
• /
• 2017

The objective of this study is to investigate financial integrity strategies for sustainable development of local public medical centers, and particularly focus on seeking ways to enhance its financial efficiency and publicness. The data which was collected from 33 local public medical centers was analyzed by Data Envelopment Analysis to measure its financial efficiency. Then, Matrix Analysis was used to examine the association of financial efficiency and publicness of local public medical centers with related factors. In the aspects of facilities and location, according to the results, the local public medical centers which have larger number of available hospital beds or located in bigger cities were examined to have higher degree of publicness. In the aspect of human resources, greater number of doctors made both financial efficiency and the degree of publicness decreased, whereas higher participation rate of educational program for doctors affects increasing its financial efficiency and publicness. Lastly, in the aspect of costs, higher labor, material, and administrative cost diminished financial efficiency, but enhanced the degree of publicness. Based on these results, this study concluded that enhancing the publicness of local public medical centers should be pursued by increasing the accessibility with better facilities and location, and also concurrently organizing rational expenditure structure with appropriate cost investment to the resources of local public medical centers. Also, it is necessary to enhance both financial efficiency and publicness simultaneously by improving the quality of health care services through the educational programs for medical staffs.

• 지적과 국토정보
• /
• 제45권1호
• /
• pp.75-97
• /
• 2015

최근 공공기관의 부채가 급증하고 있고 정부의 재정부담 가능성이 우려할 만한 수준으로 공공기관의 부채축소가 매우 중요한 문제로 대두되고 있다. 특히 광역시도시공사의 경우 2013년 말 부채는 43.2조원으로 전체 지방공기업 부채 73.9조원의 약 58.4%를 차지할 정도로 매우 심각한 수준이어서 광역도시공사의 재무건전성 악화가 지방자치단체의 재정 안정에 심대한 영향을 미칠 것이라는 우려가 나타나고 있다. 하지만 지역의 산업단지 조성을 위한 용지공급 사업이나 공공임대주택 건설사업 등은 지역의 발전을 위해서도 필요한 실정이다. 본 연구는 광역도시공사 중 광주광역시 도시공사의 도시개발사업 및 주택개발사업에 대한 사업수지분석 등 채무관리 평가를 통하여 지방공기업 재무건전성 사례를 분석하였다. 분석결과에 따른 개선방안으로는 도시공사의 재무건전성 제고를 위해서는 정부 및 지자체 차원에서 신도시 택지개발사업에 대해 시장수요, 가격 경쟁력, 주택지표, 기반시설 여건 등을 기준으로 평가 및 차별화하여 사업추진을 결정하는데 있어서 사업타당성 분석의 정확성 제고가 필요하며 도시공사의 부채감축을 위한 "통합부채 관리체계"를 도입하여 지방공기업 부채를 포함한 지방자치단체 전체의 부채를 지방자치단체가 중심이 되는 관리 강화가 절실하다는 점이 지방공기업 부채문제 해결을 위한 주요한 발견점이 된다. 본 연구가 국가 및 지방공기업의 재무건전성 확보를 위한 이론적 측면에서의 사례분석이 되었다는 점에서 연구의 의의가 있다.

• The Journal of Asian Finance, Economics and Business
• /
• 제7권10호
• /
• pp.315-322
• /
• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.

• 아태비즈니스연구
• /
• 제13권4호
• /
• pp.91-107
• /
• 2022

Purpose - This study quantitatively examines the level of financial inclusion of a microfinance institution in each region and how this is changing recently, and examines the level of financial inclusion by region and various financial characteristic factors related to it. It was empirically verified what kind of significant impact actually has on the institution's major management performance indicators (stability, profitability, efficiency, and public interest). Design/methodology/approach - It was confirmed that the institution's financial inclusion index declined rapidly after 2015 as a whole, although there were some differences by region depending on regional characteristics. However, considering the fact that the number of branches per 100,000 adult population is steadily increasing nationwide, it was found that, contrary to what is known, the simple decrease in the number of branches of the institution was not the main cause. Findings - The analysis results of this study show that the institution's efforts for financial inclusion have a positive impact on profitability, stability, efficiency, and public interest, and that the institution pursues profitability, efficiency, stability, and public interest. showed that some trade-offs exist. In other words, overall, it was analyzed that profitability of the institution has a positive effect on efficiency, and efficiency has a positive effect on stability and public interest. Research implications or Originality - Since the institution's efforts to improve its profitability do not have a negative impact on its stability and public interest, it is judged that it is important to take a strategic stance, so excessive loan supply that exceeds the scope of the institution's own control needs to be avoided as much as possible. More detailed financial supply strategies and business management capabilities that enhance the asset soundness and management efficiency of safes need to be demonstrated.

• 수산경영론집
• /
• 제47권2호
• /
• pp.43-59
• /
• 2016

This study investigated the difference of the effects of public loan programs in fishery industry on management performance from a balanced score card (BSC) perspective depending on the type of loan, scale of fund, period of support and business category, using the financial data of fisheries firms having the balance of loan at the end of 2014. The key factors influencing credit rating change were also analyzed after public loan support. From a integrative perspective, results show that the firms supported by working fund have higher management performance than the firms supported by facility fund. The firms received large scale fund showed higher management performance than the firms received small scale fund. While management performance was decreasing or slowing down over time after financial support, management performance of the firms supported by facility fund improved over time. From a non-financial perspective, the firms received facility fund invested more in education and growing perspective than the firms received working fund. As the size of fund increased, the investment in education, growing, internal process and customer increased. Personnel expenses and employee benefits for education and growing has increased over time. However, the firms with facility fund restricted the expenses of education, personnel expenses and employee benefits as time goes by. Because the effects of public loan on credit rating of fisheries corporations have no statistical significance, it has become known that the financial support of public loan program has no influence on the change of credit rating of fisheries corporations. This study attempted performance analysis from a BSC perspective which combine factors of non-financial perspective with factors of financial perspective. Findings from this study suggest the direction of microscopic performance analysis of public loan in fishery industry.

• 한국컴퓨터정보학회논문지
• /
• 제28권9호
• /
• pp.159-165
• /
• 2023

본 연구는 공공기관 경영 효율성의 시계열적 변화 양상을 살펴보고, 이를 통해 재무적 성과와의 관련성을 검증해보고자 한다. 구체적으로 정부의 경영평가 결과에 따라 상위 그룹과 하위 그룹으로 구분하고, 평가시점 이전 그룹별 경영 효율성이 어떻게 변화하였는지를 살펴보았다. 경영효율성은 공공기관 경영정보 공개시스템의 자료를 이용하여 자료포락분석을 통해 측정하였다. 본 연구의 결과는 다음과 같다. 첫째, 경영평가 결과 상위 그룹에 속한 기관의 경영 효율성은 증가하는 방향으로 변화하였으나, 하위 그룹에 속한 기관의 경영 효율성은 감소하는 방향으로 변화하였다. 둘째, 경영평가 결과 상위 그룹에 속한 기관은 하위 기관에 속한 기관에 비해 상대적으로 높은 경영 효율성을 나타내었다. 이러한 결과는 공기업의 경영 효율성이 경영평가 결과, 즉 재무적 성과와 관련이 있음을 의미한다. 본 연구의 결과는 경영 효율성을 증대시킴으로써 공공기관의 재무적 안정성을 확보하고자 했던 정부의 개혁 전략이 유효하게 작용할 수 있음을 시사한다.

• 한국컴퓨터정보학회논문지
• /
• 제27권4호
• /
• pp.161-167
• /
• 2022

본 연구는 공공기관의 경영 효율성과 재무적 성과와의 관련성을 분석하는 것을 목적으로 한다. 공공기관 경영정보 공개시스템에 공시된 공기업을 대상으로 2017년부터 2020년까지의 기간 동안 재무자료를 입수하여, 자료포락분석을 통해 경영 효율성을 측정하였다. 본 연구는 자료포락분석을 통한 경영 효율성 변수와 총자산이익률 및 매출액순이익률로 측정한 재무적 성과 간의 관련성을 다중회귀분석을 통해 분석하였다. 본 연구의 결과는 다음과 같다; 먼저 공기업의 경영 효율성은 총자산순이익률과 유의한 양의 관련성을 나타내었다. 이러한 결과는 매출액순이익률을 사용한 분석에서도 동일하게 나타났다. 이는 경영 효율성이 공기업의 재무적 성과를 개선시키는 요인임을 의미한다. 본 연구의 결과는 경영 효율성 증대를 통해 궁극적으로 공공기관의 재무적 안정성을 강화하고자 한 정부 전략이 유효하게 작용할 수 있음을 시사한다.

• 품질경영학회지
• /
• 제49권3호
• /
• pp.393-404
• /
• 2021

Purpose: The purpose of this study was to examine the corporate responsibility activities and investigate the effects of these activities on financial performance in public institutions. Methods: The collected data using annual performance evaluation for the year 2017-2019 were analyzed using multi-regression analysis. The corporate social responsibility activities for this study were divided into three dimensions such as social value, efficiency, and welfare. Results: The results of this study are as follows; first, public institutions with high evaluation in social value and welfare had a significant positive effect on financial performance factors such as ROA and ROS. Second, we find that there is a significant negative relation between social value activities and debt ratio. This result means that the higher social value activities, the lower debt ratio. It was also found that the activities for enhancing social value made statistically significant positive influence on BIS performance. Conclusion: These results can be interpreted that public institutions trying various social contribution activities does not necessarily bring negative results for financial performance. In conclusion, it means that socially responsible activities and ethical management in the desirable direction can be beneficial to both public institutions and the society to which they belong.