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학술저널
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계명대학교 사회과학연구소 한국사회과학연구 社會科學論叢 第24輯 1號
발행연도
2005.6
수록면
55 - 73 (19page)

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The aim of this study is to search a new, even interim, education model of government budgeting. Recent changes of the situation and the institution surrounding government budget require new education model for government budgeting. Globalization, improvement of information technology, growth of civil society, and increase of welfare demand would influence the content and method of education for government budgeting. Performance budgeting, accrual based accounting, integrated information system, decentralization, transparency and participation of taxpayers in the budgetary process become essential to the contents of government budget. The contents and methods of education for government budgeting would be suggested in this study. The contents of education should be taught differently according to the demanders of education.
First of all, the core skills of government budgeting should be emphasized to improve the expertise in the education. The core skills include benefit-cost analysis, government accounting, revenue and expenditure forecasting, performance measurement and so on.
Secondly, the financial management should be included in the education of government budgeting such as procurement, cash management, and debt management.
Thirdly, The political aspect of government budgeting should be taught to understand the characteristics of budgetary process. Revenue politics, expenditure politics, process politics, etc. are major political aspects of government budgeting.
The methods of education should be focused on practical, participatory, systematic and dynamic ways using multi-media systems.

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Ⅰ. 머리말
Ⅱ. 재정환경의 변화와 재무행정
Ⅲ. 재무행정학의 교육모델 탐색
Ⅳ. 맺음말
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〈Abstract〉

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