Contents

(2012) Modularization of Korea's development experience : Korean experience of financial management information system: construction, operation, and results

2012 경제발전경험모듈화사업 : 재정관리정보시스템 구축, 운영 경험 및 방법론

Bae, Deuk J. / Kang, Kyeong-Hoon / Heo, Woong / Choi, Yong Lak(Author)

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Issue Date
2013
Publisher
KDI School of Public Policy and Management
Keywords
Economic Policy; Public investments
Contents
Summary

Chapter 1 Introduction

Chapter 2 Institutional Change (1): Budget Reform

 1. Background of Budget Reform

 2. National Fiscal Management Plan: Korean Mid-Term Expenditure Framework

 3. Top-down Budget Formulation

 4. Performance Management System of Korea

 5. Introduction of the Program Budgeting System

 6. Assessment on Korea’s Budget Reform and Recommendations for Developing Countries

Chapter 3 Institutional Change (2): Government Cash Management Reform

 1. Introduction

 2. Reform of the Systems of Government Cash Receipts and Payments

 3. Introduction of the TSA in Korea

 4. Transition to a Full-fledged Active Government Cash Management System

 5. Assessment and Suggestions for Developing Countries

Chapter 4 Institutional Change (3): Introduction of Accrual Accounting System

 1. Overview of the Accrual-based National Accounting System

 2. Application of the Accrual-based National Accounting System

 3. Implementation of the Accrual-based National Accounting System

 4. Evaluation and Suggestions for the Accrual-based National Accounting System

Chapter 5 Digital Budget & Accounting System

 1. Outline of Digital Budget & Accounting System

 2. Function of Digital Budget & Accounting System

 3. Integrated Finance Information System Construction Proposal for Developing Country

 4. Conclusion

Chapter 6 Summary and Recommendations for Developing Countries

 1. Evaluation and Recommendation of Korean Reform of Budgetary System

 2. Evaluation and Recommendations from Korean Reform of Government Cash Management System

 3. Evaluation and Recommendations from Korean Reform of National Accounting System

 4. Evaluation and Recommendations from Korean Development of Fiscal Management Information System, DBAS

 5. Concluding Remark

References
Pages
218 p.
Series Title
(KSP) Modularization of Korea's Development Experience ; v.2013-9
ISBN
9791155450413
Language
eng
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