보조사업 관리체계 개선방안: e나라도움(국고보조금통합관리시스템)을 중심으로

This paper discusses ways of improving subsidy programs by focusing on the operation of Integrated Government Subsidies Management System (hereafter, system). Due to the information asymmetry between the fiscal authorities and the entities receiving government subsidies, issues such as duplicated and fraudulent supply of government subsidies, and inefficiency of government subsidy programs were frequently raised. Thus, to address the aforementioned issues and to enhance fairness of subsidy programs through disclosing transparent information, the system was established in 2017. However, for about 5 years after the system establishment, the issues have not been solved yet. From an ‘accounting’ point of view, the ways of improving subsidy programs by focusing on the system are as follows. First, governance providing useful information should be built. Second, input data style and format should be standardized. Third, relevant subsidy program information should be provided in a timely manner. Lastly, utilizing accounting expert (e.g., CPA) not only as external auditors but also as subsidy program consultants may support the efficient and effective management of subsidy programs. Collectively, the system improvements enhance effective resource allocation and fiscal sustainability, ultimately increasing accountability and social welfare.