1장 재무행정이란 무엇인가?· ··············································· 171. 재무행정의 의의· ······················································· 192. 재무행정을 배워야 하는 이유·············································· 213. 예산 관련 조직························································· 231) 중앙예산기관 / 232) 수입지출 총괄기관: 기획재정부 세제실과 국고국 / 263) 중앙은행: 한국은행 / 264. 재무행정의 법적 근거· ··················································· 281) 헌법 / 292) 국가재정법 / 302장 정부 예산의 개념· ····················································· 371. 재정 개념과 구분······················································· 391) 재정의 개념 / 392) 재정의 분류 / 402. 재정의 기능· ·························································· 451) 머스그레이브의 분류 / 452) 쉬크의 분류 / 473. 정부 예산의 개념· ······················································ 481) 개념 / 482) 예산과 재정의 비교 / 493) 정부 예산과 민간기업 예산과의 차이 / 504. 정부 예산의 범위· ······················································ 531) 공공 부문의 영역 / 532) 민간 부문의 영역 / 593장 정부 예산의 종류· ····················································· 651. 예산의 종류· ·························································· 671) 정부 예산의 구성 / 672) 재원 및 지출 특성별 예산 / 763) 국회 제출 시기별 예산 / 834) 예산 불성립 시 예산 / 855) 조세지출예산 / 876) 성인지 예산 / 932. 예산의 분류· ·························································· 971) 기능별 분류 / 972) 소관별 분류 / 983) 성질별 분류 / 994) 통합예산 / 995) 사업별 분류 / 1054장 정부 예산의 원칙· ···················································· 1251. 전통적 원칙· ··························································1271) 회계연도 독립의 원칙 / 1272) 사전 의결의 원칙 / 1273) 공개성의 원칙 / 1284) 단일성의 원칙 / 1285) 한정성의 원칙 / 1286) 완전성의 원칙 / 1297) 통일성의 원칙 / 1302. 「국가재정법」상의 예산 원칙················································1331) 재정건전성 / 1342) 국민 부담 최소화 / 1383) 재정지출 및 조세지출의 성과 제고 / 1394) 예산 과정의 투명성과 국민 참여 제고 / 1405) 예산이 여성과 남성에 미치는 효과 평가와 예산 편성에 반영 / 1425장 정부 예산 과정의 개관················································· 1451. 예산의 회계연도 및 주기· ·················································1472. 예산 편성·····························································1491) 중기사업계획서 제출 / 1492) 예산안편성지침의 통보 / 1503) 예산요구서의 제출 / 1504) 예산안의 편성 및 예산안의 국회 제출 / 1503. 예산 심의 및 의결·······················································1524. 예산 집행·····························································1535. 결산································································1566장 예산 편성· ··························································· 1591. 예산 편성 과정· ························································ 1611) 중기사업계획서 제출과 국가재정운용계획 수립 / 1612) 부처의 예산 요구 / 1653) 기획재정부의 예산 심의 및 예산 사정 / 1654) 정부 예산안·기금운용계획안의 확정과 국회 제출 / 1682. 예산 편성 과정에서의 예산분석············································· 1711) 예산분석의 의의 / 1712) 비용편익분석 / 1723. 예비타당성조사························································1771) 개요 / 1772) 방법론 / 1787장 예산 편성 과정에서의 행태 및 전략· ···································· 1851. 예산 편성 과정에서 행위자················································1871) 행정부처 / 1882) 중앙예산기관 / 1883) 입법부 / 1884) 비공식적 참여자 / 1892. 예산전략· ····························································1901) 의의 / 1902) 부처의 예산 요구 전략 / 1903) 기획재정부 대응전략 / 1923. 예산 행태·····························································1941) 예산 행태에 영향을 미치는 요인 / 1942) 예산 행태의 유형 / 1968장 예산 심의 및 의결·····················································2031. 예산의 심의·의결 과정·················································· 2051) 국정감사 / 2052) 정부의 예산안 제출 / 2063) 본회의 보고 / 2064) 시정연설 / 2065) 상임위원회 예비심사 / 2076) 예산결산특별위원회 종합 심사 / 2107) 본회의 심의 확정 / 2132. 임대형 민자사업(BTL) 한도액 의결···········································2159장 예산 집행 및 신축성 방안· ·············································2231. 예산 집행의 의의······················································ 2252. 예산 집행을 위한 과정·················································· 2271) 예산의 배정 / 2282) 예산의 재배정 / 2283) 지출원인행위 / 2294) 지출 결의 / 2295) 지출 / 2303. 예산의 신축성 확보 방안··················································2311) 예산의 전용 / 2312) 예산의 이용 / 2333) 예산의 이체 / 2344) 예산의 이월 / 2345) 예비비 / 2366) 계속비 / 2387) 국고채무 부담행위 / 2398) 기타 신축성 확보 방안 / 24110장 결산 및 회계제도···················································· 2471. 결산의 의의· ························································· 2492. 결산의 과정· ··························································2511) 부처의 결산보고서 작성·제출 / 2512) 기획재정부 장관의 국가결산보고서 작성·제출 / 2523) 감사원의 결산 확인 / 2534) 국가결산보고서의 국회 제출 / 2535) 국회의 결산 심의·의결 / 2533. 회계검사기관· ························································ 2561) 감사원의 조직과 기능 / 2572) 감사의 종류 / 2614. 회계제도· ··························································· 2641) 단식부기와 복식부기 / 2652) 현금주의와 발생주의 회계 / 2665. 디지털예산회계시스템·················································· 2681) 국가재정계획 수립 및 예산 편성 / 2692) 재정집행시스템 / 2693) 자산시스템 / 2734) 회계·결산시스템 / 2745) 성과평가시스템 / 27511장 예산이론· ··························································· 2791. 거시적 이론· ··························································2811) 시장실패이론 / 2822) 정부실패이론 / 2883) 정부지출팽창이론 / 2934) 공공선택론 / 2952. 미시적 이론: 예산결정이론· ·············································· 2981) 예산결정이론의 접근 방식 / 2982) 결정요인론 / 2993) 총체주의 / 3014) 점증주의 / 3043. 예산과 경제이론······················································· 3081) 고전학파 / 3092) 케인스 학파 / 3103) 신케인스 학파 / 3104) 반케인스 학파 / 3115) 합리적 기대가설이론 / 31112장 예산 개혁제도의 변화················································ 3151. 예산 개혁제도의 의의· ···················································3172. 품목별 예산제도(LIBS)····················································3181) 의의 / 3182) 특징 / 3193. 성과주의 예산제도(PBS)··················································3211) 의의 / 3212) 특징 / 3224. 계획 예산제도(PPBS)···················································· 3241) 의의 / 3242) 특징 / 3255. 영기준 예산제도(ZBB)· ·················································· 3261) 의의 / 3262) 특징 / 3276. 자본예산제도(CBS)· ···················································· 3297. 새로운 성과주의 예산제도·················································3311) 구성 요소 / 3322) 효과 / 3333) 우리나라 성과관리 체계 / 3348. 프로그램 예산제도· ···················································· 34013장 세입으로서 조세제도· ················································ 3471. 조세의 의의· ························································· 3491) 조세의 개념 / 3502) 조세의 성격 / 3502. 조세의 주요 용어· ····················································· 3521) 세원 / 3522) 조세 주체와 조세 객체 / 3523) 과세표준 / 3534) 과세 단위 / 3545) 세율 / 3546) 면제 / 3557) 공제 / 3568) 특혜적 세율 / 3563. 조세의 분류· ························································· 3581) 국세와 지방세 / 3582) 내국세와 관세 / 3593) 직접세와 간접세 / 3604) 보통세와 목적세 / 3615) 기타 분류 / 36114장 조달행정···························································· 3651. 조달의 의의 및 현황· ··················································· 3672. 조달의 과정· ························································· 3701) 조달계획의 수립 및 조달 방법 결정 / 3702) 입찰공고 / 3713) 입찰 및 개찰 / 3714) 계약 체결 및 이행 / 3715) 지불 / 3723. 조달의 종류: 구매 방식·················································· 3731) 집중구매 / 3732) 분산구매 / 37415장 시민과 예산· ························································ 3791. 재정민주주의의 의의·····················································3812. 재정민주주의의 확보 제도················································ 3831) 국민적 합의에 기초한 예산 배분 우선순위 결정 / 3832) 국회에 의한 재정의 민주적 통제 / 3833) 재정정보 공개 / 3844) 국민의 직접 참여 확대 / 3843. 예산에 대한 시민 참여·················································· 3851) 시민들의 재정선호 반영 방식 / 3852) 시민 참여의 역할 / 3864. 시민 참여의 제도화····················································· 3881) 납세자 소송제도 / 3882) 주민참여 예산제도 / 389