In the decade since its introduction, the performance management system for budgetary programs has effectively bridged budgetary outcomes with financial allocation, enhancing the efficiency of public resources. However, changing conditions have demanded constant improvements. In particular, the critical mindset that was present at the intial stages of the system has waned and an increasing number of information utilization cases for performance assessments, etc. have become mere formalities and do little but monitor.

The majority of OECD members who have implemented the performance- based budgeting system face common obstacles. However, these challenges are important elements in improving the system, for example: enhancing the accuracy of performance assessments; operating effective systems that incorporate feedback into the budgeting process; gaining the attention of major policymakers and; upgrading the quality of information on program performance. Above all, producing and utilizing information on performance is essential in managing budgets. In addition to concentrating on outcome and performance rather than the input in the allocation of resources, the performance-based budgeting system is also effective in enhancing the understanding of the purpose and priorities of government decisions and actions. The system is effective not only externally but also within government e.g. policy enforcement agencies and decision- makers. Specifically, the disclosure of information to the public and National Assembly will enhance the transparency of budget programs. And more importantly, decision-makers will be better able to understand how and how much programs contribute to policy goals. For instance, at the early stages of program planning, the information could be used to identify which programs work via which channel. And, it should be noted that the information is a primary component in improving the efficiency of resource allocation.

The above issues are typical in performance-based budgeting systems as the conflict between accuracy and timeliness is a common phenomenon in producing and using information. As such, there are no quick, radical solutions. Rather, gradual progress could be made through a multifaceted perspective and more suitable methods. Accordingly, this study intends to review the production and use of information on performance assessments in key areas and present recommendations for meaningful improvements.

Overall, the government must uphold its obligation and guarantee value for money to all budget programs. And, although countless laws, systems and procedures have been established during the budgetary process, identifying and producing information that is essential to government endeavors will be the most fundamental and important aspects in implementing future mechanisms and practices. Indeed, producing and providing accurate information on the outcomes of public activities will not only meet the demands of the people but the information can be used as an effective tool by the government to assess its own performance.

발간사
총론 및 요약

제1장 소상공인 지원정책의 성과평가와 성과지표 개선방안
　제1절 서 론
　제2절 선행연구 및 본 연구의 차별성
　제3절 소상공인 업계의 현황과 문제점
　제4절 소상공인 지원의 법률⋅정책 및 예산
　제5절 소상공인 지원정책의 효과성 평가
　제6절 소상공인 지원정책의 성과지표 개선방안
　제7절 결론 및 정책제언
　참고문헌
　부 록

제2장 창업⋅벤처 지원정책의 성과관리체계 개선방안
　제1절 서 론
　제2절 창업의 역할: 경제성장과 일자리 창출
　제3절 재정사업 심층평가 평가요소와 평가방안: 창업지원사업
　제4절 성과관리체계 개선방안
　제5절 결 론
　참고문헌
　부 록

제3장 저출산 대책에 대한 성과관리와 개선방향: 일⋅가정 양립정책의 여성고용 증진효과를 중심으로
　제1절 서 론
　제2절 저출산 대책 및 성과관리 개괄
　제3절 저출산 대책 성과지표 점검
　제4절 성과관리 평가: 일⋅가정 양립정책을 중심으로
　제5절 결론 및 정책적 시사점
　참고문헌

제4장 재정사업 시행 이전의 성과관리: 사회보험료 지원사업의 교훈
　제1절 머리말
　제2절 사회보험료 지원사업
　제3절 성과평가
　제4절 사회실험: 미국과 핀란드
　제5절 맺음말
　참고문헌
　부 록

제5장 건강보험보장성강화정책의 효과와 성과지표 연구
　제1절 서 론
　제2절 건강보험보장성강화정책 개괄
　제3절 건강보험보장성강화정책의 성과지표
　제4절 의료비 지출의 간접비용효과 분석
　제5절 결론 및 정책적 시사점
　참고문헌
　부 록

ABSTRACT