표와 도식으로 정리하는 재무행정학

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