공공기관 중장기재무관리계획의 운영 현황분석 및 개선을 위한 제언:실무담당자 대상 설문조사를 중심으로

This study analyzes the practice of the “Medium-to-Long-Term Financial Management Plan” based on a survey conducted with officers from Korean public institutions. The plan is created in accordance with the guidelines provided by the government (Ministry of Economy and Finance), reflecting the respective public institution’s own investment and business plans, as well as related government policies. More than half of these public institutions use external experts either directly or indirectly in preparing the plan, and they generally assess that this system has a positive effect on financial soundness management. Based on the results of this survey, we propose the following recommendations to enhance the utility of the plan. First, it is crucial to refine the internal management systems within Korean public institutions to autonomously check and evaluate the rationality and validity of the plan, and to strengthen the professional competence of officers and the accountability of their CEOs. Second, there is a need to balance autonomy and accountability in the formulation and post-management of the plan within these institutions. Finally, the management evaluation system of Korean public institutions may be able to enhance the alignment between the plan and related evaluation performance measures by refining the measures of financial budget management (non-quantitative indicators) and by utilizing major financial forecasts as targets for the quantitative indicators.