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[사회과학]정부재정과 주요제도.

저작시기 2007.05 |등록일 2007.06.14 한글파일한글 (hwp) | 25페이지 | 가격 700원

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정부의 재정과 주요제도에 관한 자료입니다. 정부재정에 관한 공부를 하시는 분이나 각종제도에 관한 내용을 다룬 보고서입니다.

목차

Ⅰ.재정이란·······························································1
Ⅰ-1.재정의 정의·························································1
Ⅰ-2.재정이 하는 일들···················································1
Ⅰ-3.재정정책이란?·······················································2
Ⅰ-4.통합재정·····························································3
Ⅱ.주요재정제도·························································4
Ⅱ-1.예산제도·····························································4
Ⅱ-2.예산과정·····························································7
Ⅱ-3.기금제도·····························································8
Ⅱ-4.통합재정·····························································11
Ⅱ-5.국가채무·····························································13
Ⅱ-6.재정투융자··························································14
Ⅱ-7.예비타당성조사 ····················································14
Ⅱ-8. 총사업비관리제도 ················································15
Ⅱ-9. SOC 민간투자제도················································15
Ⅱ-10. 예산성과금제도··················································16
Ⅱ-11. 재정성과관리제도 ···············································17
Ⅲ. 재정혁신·····························································17
Ⅲ-1. 국가재정운용계획··················································17
Ⅲ-2.총액배분·자율예산 편성············································19
Ⅲ-3.성과관리제도························································19
Ⅲ-4.디지털 예산-회계 시스템···········································21
Ⅲ-
5.국가균형발전특별회계··············································22

본문내용

Ⅰ-1.재정의 정의

1.재정이란?
- 정부의 수입, 지출활동
- 조세수입을 주요재원으로 하고 그 밖의 정부보유 재산의 매각, 국공채 발행, 각종 수수료을 수입으로 국방, 외교, 치안 등의 국가유지를 위한 기본적인 역할과 국가발전을 뒷받침하기 위한 분야에 재원을 배분하는데, 이러한 정부의 재원 조달 및 지출활동을 재정이라고 한다.
2.재정의 본질: 강제성, 보편성
1)강제성 : 가계는 노동 등의 생산요소의 공급으로, 기업은 생산한 물품이나 용역의 판매로 수입을 얻으나 정부는 ‘조세’라는 강제적인 방법으로 수입의 대부분을 조달하며 이를 어길시에는 처벌할 수 있는 권리를 갖는다.
2)보편성 : 정부의 정책은 사회구성원 누구에게나 적용되며, 이를 위한 재정은 국가전체의 방위, 경제성장, 복지향상 등 복합적인 목표를 동시에 달성하여야 하므로 그 범위가 매우 광범위하다.
3.재정활동
예산안 편성(행정부)→국회에 제출→의결을 받은 후 집행→ 다음해에 결과물 결산→국회의 승인을 받음
4.정부의 기능
- 과거 값싼 정부시절 국가존립을 위한 기초기능만의 유지로서 재정활동이 이루어 졌으나 경제,사회의 발전과 함께 시장기능 만으로 해결이 곤란한 다양한 문제점이 발생하였고, 이는 결국 시장실패로 거듭나면
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