표와 도식으로 정리하는 재무행정학(반양장)

1장 재무행정이란 무엇인가?· ··············································· 17

1. 재무행정의 의의· ······················································· 19
2. 재무행정을 배워야 하는 이유·············································· 21
3. 예산 관련 조직························································· 23
1) 중앙예산기관 / 23
2) 수입지출 총괄기관: 기획재정부 세제실과 국고국 / 26
3) 중앙은행: 한국은행 / 26
4. 재무행정의 법적 근거· ··················································· 28
1) 헌법 / 29
2) 국가재정법 / 30

2장 정부 예산의 개념· ····················································· 37
1. 재정 개념과 구분······················································· 39
1) 재정의 개념 / 39
2) 재정의 분류 / 40
2. 재정의 기능· ·························································· 45
1) 머스그레이브의 분류 / 45
2) 쉬크의 분류 / 47
3. 정부 예산의 개념· ······················································ 48
1) 개념 / 48
2) 예산과 재정의 비교 / 49
3) 정부 예산과 민간기업 예산과의 차이 / 50
4. 정부 예산의 범위· ······················································ 53
1) 공공 부문의 영역 / 53
2) 민간 부문의 영역 / 59

3장 정부 예산의 종류· ····················································· 65
1. 예산의 종류· ·························································· 67
1) 정부 예산의 구성 / 67
2) 재원 및 지출 특성별 예산 / 76
3) 국회 제출 시기별 예산 / 83
4) 예산 불성립 시 예산 / 85
5) 조세지출예산 / 87
6) 성인지 예산 / 93
2. 예산의 분류· ·························································· 97
1) 기능별 분류 / 97
2) 소관별 분류 / 98
3) 성질별 분류 / 99
4) 통합예산 / 99
5) 사업별 분류 / 105

4장 정부 예산의 원칙· ···················································· 125
1. 전통적 원칙· ··························································127
1) 회계연도 독립의 원칙 / 127
2) 사전 의결의 원칙 / 127
3) 공개성의 원칙 / 128
4) 단일성의 원칙 / 128
5) 한정성의 원칙 / 128
6) 완전성의 원칙 / 129
7) 통일성의 원칙 / 130
2. 「국가재정법」상의 예산 원칙················································133
1) 재정건전성 / 134
2) 국민 부담 최소화 / 138
3) 재정지출 및 조세지출의 성과 제고 / 139
4) 예산 과정의 투명성과 국민 참여 제고 / 140
5) 예산이 여성과 남성에 미치는 효과 평가와 예산 편성에 반영 / 142

5장 정부 예산 과정의 개관················································· 145
1. 예산의 회계연도 및 주기· ·················································147
2. 예산 편성·····························································149
1) 중기사업계획서 제출 / 149
2) 예산안편성지침의 통보 / 150
3) 예산요구서의 제출 / 150
4) 예산안의 편성 및 예산안의 국회 제출 / 150
3. 예산 심의 및 의결·······················································152
4. 예산 집행·····························································153
5. 결산································································156

6장 예산 편성· ··························································· 159
1. 예산 편성 과정· ························································ 161
1) 중기사업계획서 제출과 국가재정운용계획 수립 / 161
2) 부처의 예산 요구 / 165
3) 기획재정부의 예산 심의 및 예산 사정 / 165
4) 정부 예산안·기금운용계획안의 확정과 국회 제출 / 168
2. 예산 편성 과정에서의 예산분석············································· 171
1) 예산분석의 의의 / 171
2) 비용편익분석 / 172
3. 예비타당성조사························································177
1) 개요 / 177
2) 방법론 / 178

7장 예산 편성 과정에서의 행태 및 전략· ···································· 185
1. 예산 편성 과정에서 행위자················································187
1) 행정부처 / 188
2) 중앙예산기관 / 188
3) 입법부 / 188
4) 비공식적 참여자 / 189
2. 예산전략· ····························································190
1) 의의 / 190
2) 부처의 예산 요구 전략 / 190
3) 기획재정부 대응전략 / 192
3. 예산 행태·····························································194
1) 예산 행태에 영향을 미치는 요인 / 194
2) 예산 행태의 유형 / 196

8장 예산 심의 및 의결·····················································203
1. 예산의 심의·의결 과정·················································· 205
1) 국정감사 / 205
2) 정부의 예산안 제출 / 206
3) 본회의 보고 / 206
4) 시정연설 / 206
5) 상임위원회 예비심사 / 207
6) 예산결산특별위원회 종합 심사 / 210
7) 본회의 심의 확정 / 213
2. 임대형 민자사업(BTL) 한도액 의결···········································215

9장 예산 집행 및 신축성 방안· ·············································223
1. 예산 집행의 의의······················································ 225
2. 예산 집행을 위한 과정·················································· 227
1) 예산의 배정 / 228
2) 예산의 재배정 / 228
3) 지출원인행위 / 229
4) 지출 결의 / 229
5) 지출 / 230
3. 예산의 신축성 확보 방안··················································231
1) 예산의 전용 / 231
2) 예산의 이용 / 233
3) 예산의 이체 / 234
4) 예산의 이월 / 234
5) 예비비 / 236
6) 계속비 / 238
7) 국고채무 부담행위 / 239
8) 기타 신축성 확보 방안 / 241

10장 결산 및 회계제도···················································· 247
1. 결산의 의의· ························································· 249
2. 결산의 과정· ··························································251
1) 부처의 결산보고서 작성·제출 / 251
2) 기획재정부 장관의 국가결산보고서 작성·제출 / 252
3) 감사원의 결산 확인 / 253
4) 국가결산보고서의 국회 제출 / 253
5) 국회의 결산 심의·의결 / 253
3. 회계검사기관· ························································ 256
1) 감사원의 조직과 기능 / 257
2) 감사의 종류 / 261
4. 회계제도· ··························································· 264
1) 단식부기와 복식부기 / 265
2) 현금주의와 발생주의 회계 / 266
5. 디지털예산회계시스템·················································· 268
1) 국가재정계획 수립 및 예산 편성 / 269
2) 재정집행시스템 / 269
3) 자산시스템 / 273
4) 회계·결산시스템 / 274
5) 성과평가시스템 / 275

11장 예산이론· ··························································· 279
1. 거시적 이론· ··························································281
1) 시장실패이론 / 282
2) 정부실패이론 / 288
3) 정부지출팽창이론 / 293
4) 공공선택론 / 295
2. 미시적 이론: 예산결정이론· ·············································· 298
1) 예산결정이론의 접근 방식 / 298
2) 결정요인론 / 299
3) 총체주의 / 301
4) 점증주의 / 304
3. 예산과 경제이론······················································· 308
1) 고전학파 / 309
2) 케인스 학파 / 310
3) 신케인스 학파 / 310
4) 반케인스 학파 / 311
5) 합리적 기대가설이론 / 311

12장 예산 개혁제도의 변화················································ 315
1. 예산 개혁제도의 의의· ···················································317
2. 품목별 예산제도(LIBS)····················································318
1) 의의 / 318
2) 특징 / 319
3. 성과주의 예산제도(PBS)··················································321
1) 의의 / 321
2) 특징 / 322
4. 계획 예산제도(PPBS)···················································· 324
1) 의의 / 324
2) 특징 / 325
5. 영기준 예산제도(ZBB)· ·················································· 326
1) 의의 / 326
2) 특징 / 327
6. 자본예산제도(CBS)· ···················································· 329
7. 새로운 성과주의 예산제도·················································331
1) 구성 요소 / 332
2) 효과 / 333
3) 우리나라 성과관리 체계 / 334
8. 프로그램 예산제도· ···················································· 340

13장 세입으로서 조세제도· ················································ 347
1. 조세의 의의· ························································· 349
1) 조세의 개념 / 350
2) 조세의 성격 / 350
2. 조세의 주요 용어· ····················································· 352
1) 세원 / 352
2) 조세 주체와 조세 객체 / 352
3) 과세표준 / 353
4) 과세 단위 / 354
5) 세율 / 354
6) 면제 / 355
7) 공제 / 356
8) 특혜적 세율 / 356
3. 조세의 분류· ························································· 358
1) 국세와 지방세 / 358
2) 내국세와 관세 / 359
3) 직접세와 간접세 / 360
4) 보통세와 목적세 / 361
5) 기타 분류 / 361

14장 조달행정···························································· 365
1. 조달의 의의 및 현황· ··················································· 367
2. 조달의 과정· ························································· 370
1) 조달계획의 수립 및 조달 방법 결정 / 370
2) 입찰공고 / 371
3) 입찰 및 개찰 / 371
4) 계약 체결 및 이행 / 371
5) 지불 / 372
3. 조달의 종류: 구매 방식·················································· 373
1) 집중구매 / 373
2) 분산구매 / 374

15장 시민과 예산· ························································ 379
1. 재정민주주의의 의의·····················································381
2. 재정민주주의의 확보 제도················································ 383
1) 국민적 합의에 기초한 예산 배분 우선순위 결정 / 383
2) 국회에 의한 재정의 민주적 통제 / 383
3) 재정정보 공개 / 384
4) 국민의 직접 참여 확대 / 384
3. 예산에 대한 시민 참여·················································· 385
1) 시민들의 재정선호 반영 방식 / 385
2) 시민 참여의 역할 / 386
4. 시민 참여의 제도화····················································· 388
1) 납세자 소송제도 / 388
2) 주민참여 예산제도 / 389

박민정 현, 원광대학교 행정언론학부 교수
현, 행정안전부 정책자문위원, 정부혁신평가 평가위원
현, 국방부 자체평가위원
George Mason University, public choice center 방문학자
서울대학교 행정학 박사
저서
『이야기와 그림으로 풀어쓴 기초 행정학』
『표와 도식으로 정리하는 기본 행정학』 등.