<머리말>
행정학을 좀 더 명확하고 이해하기 쉽게 전달하려는 의도로 출판됐던 『표와 도식으로 정리하는 기본행정학』에 이어 같은 시리즈로 『표와 도식으로 정리하는 재무행정학』을 출판하게 됐다. 행정학의 4대 핵심(core) 중의 한 분야인 재무행정학은 다른 어떤 분야보다도 공공 분야에서 일할 때 실무적인 과목 중의 하나다. 복잡한 재무행정 용어 및 수치가 들어가는 예산서와 법제들이 함께 검토돼야 하는 과목이므로, 재무행정학을 처음 만나는 이들에게는 가장 어렵게 인식되는 과목이기도 하다. 따라서 다른 과목들에 비해서 표와 도식으로 정리해 좀 더 쉽게 전달하고자 하는 것이 필요하다는 차원에서 이 책을 집필하기 시작했다. 이 책의 특징은 다음과 같다
첫째, 표와 도식으로 정리하는 재무행정학이므로, 표와 도식을 가능한 많이 활용했다. 법체계 및 이론의 변화 등은 가능한 표를 통해서 간결히 정리하고자 했으며, 과정의 진행 및 복잡한 진행 단계 등은 도식을 활용해서 보여주고자 했다. 표와 도식으로 정리한다는 것이 학습자에게는 좀 더 복잡한 내용을 간결하게 이해하도록 하고, 수험생에게는 암기를 용이하게 한다는 점에 착안해 내용에 따라서 이를 적절히 활용하고자 했다.
둘째, 실제 예산서를 그대로 본문에 가지고 와서, 정부예산서를 따로 찾아서 확인할 필요가 없도록 교수자 및 학습자의 편의를 도모했다. 예산의 분류 및 구체적 정부예산서(기금, 공공기관 현황, 계속비, 예비비, 국고채무부담행위, 조세지출예산, 성인지 예산 등), 성과계획서 등 실제 행정 현장을 그대로 알 수 있도록 부처에서 발간한 공식 문서들을 찾는 작업을 했다. 교과서에서 배우는 단순 이론이 아닌 실제 부처들의 현황 및 예산 내용을 바로 확인 가능하도록 했다. 이 책에 실린 예산서를 비롯한 실제 자료들은 기획재정부, 법제처, 각 정부부처, 한국재정정보원, 국회예산정책처에서 발간하는 문서 및 책자들을 저자가 개념별로 개별적으로 검색하고 조사한 내용들임을 밝힌다.
셋째, 정부 예산의 실무적인 내용은 국가재정법과 같은 법 조항의 내용들과 상당히 밀접한 관련성을 띠고 있다. 그러므로 관련 내용들에 해당하는 국가재정법 조항들을 가능한 명백히 밝히고자 했다. 국가법령정보시스템을 통해 2021년 가장 최근 개정된 법률과 법령들을 확인하는 작업까지 꼼꼼히 함으로써 지금 현재 시점에서 법제의 내용을 반영했다. 국가재정법상에는 조항으로 들어가 있는 내용이나 지금까지 기존의 재무행정 교과서에서는 그동안 잘 다뤄지지 않았던 개념인 임대형 민자사업 지급금, 의무지출, 총액계상 등의 개념 등도 추가적으로 실어, 이 교재를 통해 국가재정법에 나오는 주요 개념들은 모두 이해할 수 있도록 했다.
이 책을 집필할 수 있도록 지금까지 행정학적 지식과 철학을 직·간접적으로 전수해 주셨던 선배 교수님들께 우선 감사드린다. 또 한 번의 출판 작업을 진행해 주신 윤성사 정재훈 대표님께 늘 감사드리며, 재무행정학을 공부하고자 하는 학생들 및 교수자들에게 조금이나마 이 책이 기여할 수 있기를 바란다.
긴 코로나의 여정이 끝나기를 기대하며
2021년 7월
박민정
<차례>
머리말···································································· 4
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
<저자 소개>
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.