공공기관 경영평가의 효과성 제고방안 연구: 계량지표를 중심으로

The public institution management evaluation system was changed in line with the new government’s efficiency policy. Despite revisions to the quantitative indicators for overall management evaluation, it is believed that there are areas for improvement. Accordingly, in this study, we analyzed the limitations of quantitative indicators used in management evaluation and sought ways to overcome them and measure performance appropriately. As a result of the analysis, it is confirmed that the financial budget indicators in the business management sector in the management evaluation need to be consistent with other standards. In addition, organizations with high project costs entrusted by the government are expected to affect the evaluation results. Additionally, major business sectors were revised so that many indicators were evaluated using budget amounts. This method has limitations in measuring the efficiency of an organization’s work. To overcome these limitations, the following improvement measures are needed. According to the management evaluation manual, the debt ratio needs to be redefined as calculated by dividing liabilities by assets. In addition, it is appropriate to evaluate the performance of the institution’s quantitative indicators by recognizing the profits of projects entrusted by the government as the institution’s profits on a net basis rather than the total amount. In addition, it is deemed desirable to apply the recognition method of accrual-based government accounting to the design of indicators for major business sectors in public institution management evaluation. Through these research results, this study presents academic implications on the management system of public institutions and is expected to provide policy implications for improving the public institution management evaluation system.