표와 도식으로 정리하는 재무행정학 (Paperback)

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현,원광대학교행정언론학부교수
현,행정안전부정책자문위원,정부혁신평가평가위원
현,국방부자체평가위원
GeorgeMasonUniversity,publicchoicecenter방문학자
서울대학교행정학박사
저서
『이야기와그림으로풀어쓴기초행정학』
『표와도식으로정리하는기본행정학』등.

1장재무행정이란무엇인가?················································17

1.재무행정의의의························································19
2.재무행정을배워야하는이유··············································21
3.예산관련조직·························································23
1)중앙예산기관/23
2)수입지출총괄기관:기획재정부세제실과국고국/26
3)중앙은행:한국은행/26
4.재무행정의법적근거····················································28
1)헌법/29
2)국가재정법/30

2장정부예산의개념······················································37
1.재정개념과구분·······················································39
1)재정의개념/39
2)재정의분류/40
2.재정의기능···························································45
1)머스그레이브의분류/45
2)쉬크의분류/47
3.정부예산의개념·······················································48
1)개념/48
2)예산과재정의비교/49
3)정부예산과민간기업예산과의차이/50
4.정부예산의범위·······················································53
1)공공부문의영역/53
2)민간부문의영역/59

3장정부예산의종류······················································65
1.예산의종류···························································67
1)정부예산의구성/67
2)재원및지출특성별예산/76
3)국회제출시기별예산/83
4)예산불성립시예산/85
5)조세지출예산/87
6)성인지예산/93
2.예산의분류···························································97
1)기능별분류/97
2)소관별분류/98
3)성질별분류/99
4)통합예산/99
5)사업별분류/105

4장정부예산의원칙·····················································125
1.전통적원칙···························································127
1)회계연도독립의원칙/127
2)사전의결의원칙/127
3)공개성의원칙/128
4)단일성의원칙/128
5)한정성의원칙/128
6)완전성의원칙/129
7)통일성의원칙/130
2.「국가재정법」상의예산원칙················································133
1)재정건전성/134
2)국민부담최소화/138
3)재정지출및조세지출의성과제고/139
4)예산과정의투명성과국민참여제고/140
5)예산이여성과남성에미치는효과평가와예산편성에반영/142

5장정부예산과정의개관·················································145
1.예산의회계연도및주기··················································147
2.예산편성·····························································149
1)중기사업계획서제출/149
2)예산안편성지침의통보/150
3)예산요구서의제출/150
4)예산안의편성및예산안의국회제출/150
3.예산심의및의결·······················································152
4.예산집행·····························································153
5.결산································································156

6장예산편성····························································159
1.예산편성과정·························································161
1)중기사업계획서제출과국가재정운용계획수립/161
2)부처의예산요구/165
3)기획재정부의예산심의및예산사정/165
4)정부예산안·기금운용계획안의확정과국회제출/168
2.예산편성과정에서의예산분석·············································171
1)예산분석의의의/171
2)비용편익분석/172
3.예비타당성조사························································177
1)개요/177
2)방법론/178

7장예산편성과정에서의행태및전략·····································185
1.예산편성과정에서행위자················································187
1)행정부처/188
2)중앙예산기관/188
3)입법부/188
4)비공식적참여자/189
2.예산전략·····························································190
1)의의/190
2)부처의예산요구전략/190
3)기획재정부대응전략/192
3.예산행태·····························································194
1)예산행태에영향을미치는요인/194
2)예산행태의유형/196

8장예산심의및의결·····················································203
1.예산의심의·의결과정··················································205
1)국정감사/205
2)정부의예산안제출/206
3)본회의보고/206
4)시정연설/206
5)상임위원회예비심사/207
6)예산결산특별위원회종합심사/210
7)본회의심의확정/213
2.임대형민자사업(BTL)한도액의결···········································215

9장예산집행및신축성방안··············································223
1.예산집행의의의······················································225
2.예산집행을위한과정··················································227
1)예산의배정/228
2)예산의재배정/228
3)지출원인행위/229
4)지출결의/229
5)지출/230
3.예산의신축성확보방안··················································231
1)예산의전용/231
2)예산의이용/233
3)예산의이체/234
4)예산의이월/234
5)예비비/236
6)계속비/238
7)국고채무부담행위/239
8)기타신축성확보방안/241

10장결산및회계제도····················································247
1.결산의의의··························································249
2.결산의과정···························································251
1)부처의결산보고서작성·제출/251
2)기획재정부장관의국가결산보고서작성·제출/252
3)감사원의결산확인/253
4)국가결산보고서의국회제출/253
5)국회의결산심의·의결/253
3.회계검사기관·························································256
1)감사원의조직과기능/257
2)감사의종류/261
4.회계제도····························································264
1)단식부기와복식부기/265
2)현금주의와발생주의회계/266
5.디지털예산회계시스템··················································268
1)국가재정계획수립및예산편성/269
2)재정집행시스템/269
3)자산시스템/273
4)회계·결산시스템/274
5)성과평가시스템/275

11장예산이론····························································279
1.거시적이론···························································281
1)시장실패이론/282
2)정부실패이론/288
3)정부지출팽창이론/293
4)공공선택론/295
2.미시적이론:예산결정이론···············································298
1)예산결정이론의접근방식/298
2)결정요인론/299<