우리나라 지방자치단체 및 공공기관의예산 집행행태에 관한 연구

초록

This study is to examine the change in budget execution behavior based on the government budget policy. For this purpose this study checks the pattern of budget execution behavior due to budget uncertainty and empirically examine how the government budget policy influences budget execution behavior of local governments and public corporations. Research method is as follows: early budget execution is used as a proxy of the governmental policy to verify the changes of the execution behavior by sample group and business type of sample groups through regression analysis. The results of the empirical analysis are as follows: first, as for the result of the analysis of the budget execution behavior that did not consider the governmental policy, A local government and K public corporation all showed a lower execution behavior than the average budget execution amount in the early fiscal year (January) and higher budget execution behavior than the average in the end of the fiscal year (December). In addition, the budget execution behavior by business expenses also showed clear budget execution budget of the phenomenon, low in the early stage and high in the end stage. Second, as for the budget execution behavior by the government policy, A local government and K public corporation all showed the same budget execution behavior of low in the early stage and high in the end stage that is the same with the result of the empirical analysis of the general budget execution behavior. However, in the closing month (June) of the early execution, A local government did not show a significant result value but K public corporation did a significant positive(+) result value. This study proved that the adjustment of the intentional execution behavior of a budget manager is made due to the budget uncertainty and that budget execution behavior is readjusted by the government policy so that not only the central government but also local governments and public corporations are practically influenced by the government policy.

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