Contents
Comparative study of budget reform with a voice of Allan Schick = 알렌 쉬크관점에서 예산개혁에 관한 비교연구 : 한국과 인도네시아 사례 : case of Korea-Indonesia / Saiful Islam 1
Abstract 1
I. Introduction 2
II. Korean Budget Reforms 3
2.1. Korea Reform Initiatives 5
2.2. National Fiscal Management Plan (NFMP) 7
2.3. Top-down budgeting 8
2.4. Performance Management System (PMS) 9
2.5. Introduction of the program budgeting system 10
III. Indonesian Budget Reforms 10
3.1. Particular background of public finance management reform in Indonesia 12
3.2. Medium Term Expenditure Framework (MTEF) 15
3.3. Performance Budgeting 16
3.4. Unified Budget 16
IV. Comparison between Korean and Indonesian Experience 17
4.1. Similarities 17
4.2. Difference 19
V. Implication for further Budget Reform in Indonesia 20
5.1. Find out proper level of Budgetary power of the Legislature 20
5.2. Linkage between Performance Information system and Allocative Budgeting and Aggregate Fiscal Discipline. 22
5.3. Concentrated disbursement on the end of year and Undisbursed Budget 22
5.4. Lack of governance to deal with Globalization influence 24
References 26
국문요약 27