DOI QR코드

DOI QR Code

재정데이터의 관리 및 활용을 위한 개선방안 연구: 재정데이터 거버넌스를 중심으로

A Study on the Improvement Measures for the Management and Utilization of Korea's Fiscal Government Data: Focusing on Fiscal Data Governance

  • 투고 : 2021.08.02
  • 심사 : 2021.08.27
  • 발행 : 2021.09.30

초록

데이터 기반 정책의사결정시스템 구현을 목표로 현재 기획재정부는 관련 추진단을 구성하여 활발히 구축 중에 있다. 본 시스템은 현재 단순 재정행정업무 지원을 벗어나 데이터 기반의 재정업무가 가능하도록 구축 중이다. 미국은 증거 기반의 정책의사 결정법을 제정하여 관련 업무를 적극 추진 중이다. 우리나라도 작년부터 데이터기반 행정법이 시행되어 데이터 기반 행정업무를 할 수 있도록 법제도적 근거가 마련되었다. 차세대 예산회계시스템이 데이터 기반의 시스템으로 그 역할을 다하려면 많은 정책과 노력이 필요하다. 데이터 관리, 법제도, 관련 시스템 구축 등 다양한 부분에서 혁신과 변화가 필요하다. 이런 상황에서 우리나라보다 먼저 재정시스템을 구축하여 운영하고 있는 미국, 영국 등 세계 선진국의 재정시스템과 정책을 거버넌스 차원에서 비교 분석하는 것은 매우 시기적절하다고 볼 수 있다. 이들의 재정정보시스템을 비교 분석하여 차세대 예산회계시스템에 적용한다면 한층 더 나은 시스템이 될 것으로 기대한다. 본 연구에서는 미국, 영국, 프랑스, 캐나다 등 주요 선진국을 대상으로 데이터 거버넌스를 정책적, 시스템적, 법제도적, 추진체계, 서비스적 차원에서 비교 분석하였다. 그리고 결론에서는 디지털 대전환시대, 코로나19 등 최근 어려운 경제위기 환경에 대해 신속히 대처하고 국민이 원하는 국가재정정책시스템으로서의 역할과 방향도 제안하였다.

To achieve a data-driven policy decision-making system, the Ministry of Strategy and Finance has formed a marketing team and is actively building upon it. This system, currently under construction, will enable data-driven financial tasks beyond simple financial administration. The U.S. has already enacted The Foundations for Evidence-Based Policymaking Act in the process of similar pursuits. Since last year, the data-driven system administrative law has been enacted in Korea, and a legal framework has been established for data-driven administrative work. The next-generation budget accounting system to fulfill its role as a data-driven system needs public policy support to operate. Innovation and transformation are needed in various areas such as data management, legal system, and installation of related systems. Accordingly, it is very timely to analyze the financial systems and policies of advanced countries such as the U.S. and U.K., which already have established and operates such a financial system. By benchmarking and applying existing financial information systems to the next-generation budget accounting system, a better system will result. In this study, major developed countries, including the U.S., U.K., France, and Canada were benchmarked and analyzed in terms of the main elements of data governance: public policy, systems, legal framework, promotion system, and service level. It was discovered that the role and direction of the national fiscal policy system that the people favor should be able to respond quickly to the recent difficult economic crisis environment such as the digital transformation trend and COVID-19.

키워드

참고문헌

  1. Cho, Y. (2017). "Big Data Governance and Standardization Trends." OSIA Standards & Technology Review, 30(2)
  2. Choi, Y. (2015). Manage the organization for data utilization and collaborate among members to solve top problems. National Institute of Land, Infrastructure and Transport.
  3. Eun, J. & Hwang, S. (2020). "An Exploratory Study on Policy Decision Making with Artificial Intelligence: Applying Problem Structuring Typology on Success and Failure Cases." Informatization Policy, 27(4), 47-66. https://doi.org/10.22693/NIAIP.2020.27.4.047
  4. Geon, L. & Kwang, S. (2017). "Exploring the Governance Enhancing Opening the Public Data: Using the Case of ADRN in the United Kingdom." CHUNG-ANG PUBLIC ADMINISTRATION REVIEW, 31(1), 1-27.
  5. Goverment of Canada, Financial Management System Configuration, https://www.canada.ca/en/treasury-board-secretariat/services/guidance-government-spending/financial-management-system-configuration.html#Toc286127284
  6. GSA, FMIS, https://cfo.fmis.gsa.gov/about.htm
  7. IMF, How Does the IMF Encourage Greater Fiscal Transparency?. https://www.imf.org/en/About/Factsheets/Sheets/2016/07/27/15/46/ Encouraging-Greater-Fiscal-Transparency
  8. Jang, K. & Kim, W. (2016). "Component Development and Importance Weight Analysis of Data Governance." Journal of Business Administration and Science Korea, 41(3).
  9. Jung, Y. (2018). The direction to improve data governance in the era of the 4th Industrial Revolution. Institute for Information and Communication Policy.
  10. Kim, S. (2011). "A Case Study of Implementation Data Governance for Enterprise Architecture." Korea EA Society, 8(3), 255-265.
  11. Lee, S., Lee, Y., Son, H. & Kim, G. (2021). "The Present Status of and Development Plans for Legal Technology in the Fourth Industrial Revolution." Informatization Policy, 28(1), 3-21. https://doi.org/10.22693/NIAIP.2021.28.1.003
  12. Lee, W. (2016). A Study on the Sustainable Public Data Management System. National Information Society Agency.
  13. MOFIS (2021). Article 5 of the Enforcement Decree of the National Finance Act (Publication of Financial Information) (1).
  14. OECD, Budget Transparency Toolkit. http://www.oecd.org/governance/budget-transparency-toolkit/applying-transparency/clear-budget-information/
  15. Office for Budget Responsibility, 2020. Economic and fiscal outlook: March 2020.
  16. Park, J. (2018). A plan to improve the financial information disclosure system in Korea_Korea Financial Information Service-focusing on overseas cases and comparisons.
  17. Park, S. (2020). The characteristics and implications of major countries' economic policies in response to the coronavirus crisis. a financial research institute
  18. Piatti, M., Hashim, A. & Wescott, C. G. (2017). "Using Financial Management Information Systems (FMIS) for Fiscal Control: Applying a Risk-Based Approach for Early Results in the Reform Process." Available at SSRN 3090673.
  19. Song, S. (2019). Data quality management measures for public service innovation. Journal of Spring Academic Presentation, 72-72.
  20. Una, G., Allen, R. I. & Botton, N. M. (2019). "How to Design a Financial Management Information System; A Modular Approach" (No. 19/03). International Monetary Fund.
  21. Yoon, S. & Kwon, H. (2021). "Analysis of the Global Data Law & Policy and its Implications: Focusing on the cases of the United States, the United Kingdom, and the European Union." Informatization Policy, 28(2), 98-113. https://doi.org/10.22693/NIAIP.2021.28.2.098