文章基本信息

标题：Reforming the Public Expenditure System in Korea
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作者：Young-Sook Nam ; Randall S. Jones
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：2003
卷号：2003
DOI：10.1787/866056726747
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：Although Korea has the second-lowest level of public spending among OECD countries at 22½ per cent of GDP, it faces strong upward spending pressures over the medium and longer term, which could threaten fiscal sustainability. This paper analyses the main features of Korea’s public expenditure system and reviews expenditure trends and the main forces behind them. The objective is to identify the major shortcomings in budget planning, management and control systems that have impeded better public sector performance. The paper concludes by proposing policy measures to enhance the effectiveness, efficiency and transparency of the public expenditure management system. These include managing public finance within a medium-term expenditure framework; making the budgetary system more comprehensive and transparent by consolidating special accounts and public funds and bringing extra-budgetary funds into the budget; introducing more flexible and results-focused public management to improve ...
关键词：intergovernmental relations; public sector efficiency; Korea; budget systems; new public management; government expenditure