사회복지 분야 예산 심사 평가제도 연구

Abstract

본 연구는 사회복지 분야의 예산 편성과 예산 심사, 예산 집행을 포함하는 예산 과정을 탐색하고, 사회복지 분야 예산의 효과성과 효율성을 높이는 방안을 제안하는 데 연구의 목적이 있다. 사회복지 분야 예산은 사회보험과 일반 재정, 교육 재정으로 분리되고, 의무지출과 국고보조사업의 비중이 높다. 이와 함께 10개 부처에서 사회복지 분야 예산을 편성하고 있어 유사․중복의 발생 가능성이 여전히 높다. 본 연구는 사회복지 분야 사업의 효과성과 효율성을 제고하기 위해 포괄적인 사업군 단위 체계로의 전환을 제안한다. 즉 공동의 정책 목적을 달성하기 위해 다양한 부처에서 수행하는 사업들을 목록화하고, 이를 예산의 전 과정에서 포괄적으로 관리하는 것이다. 이와 함께 정부 예산(안)과 함께 부처별 지출한도와 각 부처의 예산 요구안을 공개하여 국회가 예산(안)을 검토하고 전문가와 이해관계자의 의견을 수렴할 충분한 시간과 자료를 제공해야 한다. 또한 모든 사업에 대한 성과관리가 이뤄져야 하며, 성과를 예산에 반영해야 한다. 다만, 사회보험과 의무지출 등은 성과를 예산에 연동하지 않을 수 있지만, 성과를 바탕으로 개선방안을 모색해야 한다. 이와 함께 각 부처와 산하기관에서 수집하는 내부자료를 활용한 성과지표는 신뢰성을 담보할 수 있도록 가공된 형태의 데이터를 일반에 공개할 필요가 있다.

Over the past two decades, the social welfare budget in Korea has increased significantly, yet unmet needs still exist and public sentiment remains low. Additionally, demographic changes such as a low fertility rate and an aging population predict a rise in mandatory spending. This study aims to improve the effectiveness and efficiency of the social welfare budget by analyzing the budget procedures, including budget formulation, budget approval, and budget execution, and propose solutions to identified issues and limitations. The research results indicate that national tasks have a significant impact on both mid-to-long-term fiscal strategies and short-term budgeting. However, to ensure consistency, the direction of fiscal strategy for the first and second social safety nets (social insurance and public assistance) needs to be coherent, and reforms should be carried out continuously, regardless of regime change. The government's budget compilation is overseen and coordinated by the Ministry of Strategy and Finance based on proposals submitted by each ministry. While the social welfare sector budget is being carried out by ten ministries, each ministry cannot see the entire social welfare sector budget, which causes multi-ministerial projects with high possibility of similarity or overlap to continuously expand. The National Assembly relies on the opinions of the National Assembly Budget Office and the expert members of the National Assembly Standing Committee for the government budget submitted by the executive branch. However, these contents are made by department and business, so the review function for the overall social welfare budget is limited. In terms of performance management, each department autonomously manages performance in program units. However, social security funds, mandatory expenditures, personnel expenses, and local education financial grants are excluded from performance management. This leads to the expansion of general financial projects that compensate for unmet needs in social insurance or education projects, and there are limitations in terms of efficient use of finances. The study proposes several improvement measures, including disclosing expenditure limits set by each ministry and the budget request of each ministry after the Ministry of Strategy and Finance establishes the revenue forecast, total expenditure, and fiscal strategy through the National Fiscal Management Plan. Additionally, the National Assembly should strengthen the expertise of budget review through various discussions on the appropriateness of budget allocation and direction of budget formation. It is necessary to refrain from excessive maintenance of similar and overlapping business in budget procedures, and switch to a comprehensive group management. This means implementing comprehensive performance management for multi-ministerial business throughout the budget planning and review process. Finally, performance management for social welfare business should be conducted strictly, and causes for insufficient performance should be identified, and improvement plans should be presented in a practical way.