초록 열기/닫기 버튼
본 연구는 중기재정계획이 재정성과 및 정책 의사결정에 미치는 인과관계를 규명하고, 재정성과를 결정하는 요소를 분석하여 예산·재정정책 과정의 정책적 시사점을 탐색하는 것을 목표로 한다. 구체적으로 중기재정계획의 도입을 통한 재정성과의 효과를 총량적 재정규율과 배분적 효율성 관점에서 실증분석을 수행하며, 궁극적으로 중기재정계획의 인과관계 기제를 규명하는데 연구의 목적이 있다. 분석 결과, 중기재정계획의 가장 발전적 단계의 중기재정계획(MTPF)이 시행 초기 단계 중기재정계획보다 전체 국내총생산에 대비하여 세입·세출의 규모가 줄어들게 되며, 세입과 세출 안정성을 확보하는데 도움이 된다는 것을 발견함으로써, 국가재정에 더 유의미하고 긍정적인 영향을 미치는 것으로 나타났다.
The purpose of this study is to identify the mechanism of the mid-term expenditure framework on fiscal performance and decision-making and to present policy implications of the budget and fiscal policy process by analyzing the factors that determine fiscal performance. Specifically, this study investigates the causal mechanism of the medium-term expenditure framework by conducting an empirical analysis of the effect on financial performance through the introduction of the medium-term expenditure framework from the perspective of ① aggregate fiscal discipline and ② allocative efficiency. The comprehensive discussions related to the medium-term expenditure framework are dealt with by reviewing foreign and domestic prior literature, and theoretical exploration of the empirical performance of the medium-term expenditure framework is carried out. As a result of the analysis, it was shown that MTPF, the highest level of MTEF, has a more significant impact on national finances than the previous two stages(MTFF and MTBF). In the case of countries that have introduced and implemented MTPF, it can be seen that the scale of revenue and expenditure decreases compared to the total gross domestic product, and it helps to secure the stability of revenue and expenditure.
키워드열기/닫기 버튼
Medium-term expenditure framework(MTEF), medium-term performance framework(MTPF), medium-term budgetary framework(MTBF), Financial status, medium-term fiscal framework(MTFF)
