SOC 분야 세출예산 성과지향적 분류체계 연구 ：국가하천정비지원 사업예산을 중심으로

[Purpose] This paper aims to analyse the linkage between SOC expenditure budget classification and related performance, focused on the national river maintenance and repair budget. [Methodology] The financial reports of the national and central government offices are reviewed to determine whether these reports provide information on the systematic maintenance of national rivers, one of the most important social infrastructures. [Findings] It is also difficult to find evidence that the maintenance, repair and improvement of national rivers are systematically carried out. For national rivers to be systematically managed, it is necessary to reconfigure the budget classification system so that the classification and allocation of budgets can be linked to policy goals and performance. Performance targets related to national river maintenance need to be readjusted in accordance with the paradigm changing from flood control and safety to providing environmentally friendly waterfront and from construction investment to maintenance investment. [Implications] As the risk of disasters is rising due to unpredictable factors such as recent climate changes, the past safety standards on river facilities are required to be modified or strengthened. In addition, maintenance, repair and improvement are more important than new investment in SOC including national rivers. Therefore, it is necessary for performance－based budget management system on maintenance of SOC including river facilities to be activated.