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The Use of the Classification of the Functions of Government for Sustainable Fiscal Operations : A Focus on the Use of Second-Level Data and Cross-Classification of Expenditures Based on Functional and Economic Classifications
지속가능한 재정운영을 위한 정부기능별분류의 활용 : 중분류 및 기능 및 경제별 분류에 기초한 교차분류표 활용을 중심으로
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- 발행기관
- 한국비교정부학회 바로가기
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- 간행물
- 한국비교정부학보 KCI 등재 바로가기
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- 통권
- 제21권 2호 (2017.06)바로가기
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- 페이지
- pp.1-20
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- 저자
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- 언어
- 영어(ENG)
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- URL
- https://www.earticle.net/Article/A305512
※ 원문제공기관과의 협약기간이 종료되어 열람이 제한될 수 있습니다.
원문정보
초록
- 영어
- This study explores the use of group and cross-classification of the Classification of Government Functions for sustainable fiscal operations. First, it proposes the use of groups of the Classification of Functions of Government based on the preparation of the official COFOG, such as that used by the EU. This approach is meaningful in that it can ensure advanced monitoring of specific categories of governmental expenditures. In addition, cross-classification of the Classification of Government Functions should be utilized. These can be categorized by economic characteristics into functional categories. In particular, cross-classification can be monitored as detailed expenditure items. As such, it is hoped that this study will be useful in shedding light on official discourse regarding sustainable fiscal operations by utilizing the Classification of Functions of Government. The methodology can be used in establishing fiscal policy based on internal management as well as international comparisons of government expenditures. As a result, the use of groups and cross-classification can ensure sustainable fiscal operations of the central and local governments (including general government).
목차
Abstract
I. Introduction
II. Literature Review
1. The COFOG and the Structure of COFOG Classifications
2. Cross-Classification of Expenditures of the COFOG
3. Need for Further Study
III. Compilation Process of the COFOG From the Budget System(Division Comparison)
IV. Utilization of Group (Second-level) COFOG in the EU Countries
V. Alternatives to COFOG Utilization for Sustainable Fiscal Operations
1. Use of Group (second-level) utilization
2. Utilization of cross-classification and interconnection with expenditures in the statement of operations
3. Renewal of the expenditure budget system based on the COFOG
VI. Conclusion
References
키워드
지속가능한 재정운영 중분류 및 교차분류표 정부기능별 분류 Sustainable Fiscal Operations Group(Second-Level) Data and Cross-Classification Classification of Functions of Government저자
간행물 정보
발행기관
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- 발행기관명
- 한국비교정부학회 [The Korean Association For Comparative Government]
- 설립연도
- 1997
- 분야
- 사회과학>행정학
- 소개
- 본 학회는 중국, 일본, 영·미국 등 각국의 정부체계와 행정을 종합학문적으로 연구하고 한국행정과 관련해 비교론적 차원에서 분석하고, 한국행정을 다각적으로 연구함으로써 한국행정의 발전에 기여함을 목적으로 한다
간행물
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- 간행물명
- 한국비교정부학보 [Korean Comparative Government Review]
- 간기
- 연3회
- pISSN
- 1598-964X
- 수록기간
- 1997~2017
- 십진분류
- KDC 350 DDC 350
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