공공기관의 재정건전성 제고를 위한 재정법률 개선과제

After global economy crisis, it has been to stimulate fiscal soundness in the debt of the public sector and enterprises. In this regard, there is a need for systematic management about strength of financial soundness. So, this study discuss about the limitations of finance acts. Above all, there is a need for the revision about Act on the preliminary feasibility. It must be revised again. It should be principle of Article 38 of national finance law, to delete paragraph 2 and 10 of Article 13 about enforcement of Act, and “support disaster prevention and recovery” should be amended “Support Disaster Recovery”. Second, the practice of succession of debts of government financial projects must be eradicated. In order to eradicate the behavior, it needs to consolidation efforts and to appropriate management of debt provisions of the law. In addition, it should apply the penalty for breaking the repayment of temporary loan during the year time. Third, it is necessary to consider the introduction of capital budget in cooperation with mid-term planning at long-term perspective. It would be able to prevent inefficient investment of government change. Finally, it is necessary to strengthen the financial system, diagnostic examination and analysis. it is needed to improve efforts such as pre-warning system, and so on.