초록 close

The purpose of this study is to provide an analytic framework for Korean government's Performance Budgeting Systems, to apply the framework to 5 agencies in government, and to provide policy implications. The performance plan is the most important part of the performance budgeting systems that influences the final performance report and Program Assessment Rating Tool (PART). The results of the case study suggest that: 1) agencies must provide organizational missions more clearly; 2) the strategic and performance goals should include the viewpoint of the interested parties; 3) performance index must be submitted to input, process, output, and outcome measures separately; 4) performance measuring and evaluating scheme, budget for each program, and other external factors that may influence the program's success must be considered in great detail; and 5) the performance plan should be a complete as well as a comprehensive report by itself.