재정통계정보를 활용한 재정건전성 관리지표 개발방안

This study investigates how to invent practical and rational management measures on financial soundness in order to strengthen the usefulness of finance statistics information produced by accrual-based government financial statements. Though the financial soundness of Korean government is regarded as relatively sound, it should be carefully managed and management measures to reflect it adequately should also be invented because the possibility of its deterioration deems to be substantial, considering the stagnation of government revenues, caused by both the slowdown of economic growth and the decrease in working age population, and the acceleration of government spendings cause by the population aging. Based on the results of this study, following policy conclusions could be derived. First, relevant management measures, reflecting various accrual-based government financial statements information, should be created and utilized to prepare for the potential deterioration of financial soundness. Second, besides reporting-purpose ex post management measures on financial soundness, internal-control-purpose ex ante management measures, to possibly availed against economic crisis, should be developed and utilized in planning and accouting government budget. Finally, continous efforts to improve the usefulness and the understandability of government financial statements should be devoted while the relation with economic indicators should be reinforced.