공공기관 재무건전성과 경영평가 - 공공기관 경영평가와 연계를 중심으로 -

The purpose of this study is to examine the causes of debt occurrence in public institutions and propose ways to improve the public institution management evaluation system for reducing their debts. Public institution debt has continuously increased over the past five years. With the recent surge in international oil prices and the downturn in the real estate market, losses incurred by energy and social infrastructure public corporations have accumulated, leading to an even greater increase in debt levels. According to previous studies, the increase in public institution debt has been attributed to policy project implementation, price regulation, inefficiency within the institutions, and politically appointed management. This study suggests that public institutions should prepare differentiated strategies according to the causes of debt occurrence. In particular, in the case of debt reduction through asset sales, a long-term perspective should be considered, taking into account the characteristics of each institution. Additionally, it proposes linking debt reduction to the management evaluation system. Moreover, it is desirable to refine segmented accounting to more clearly determine the responsibility and level of debt according to its cause, thereby clarifying the scope of responsibility. Lastly, it is necessary to build sustainable financial condition in the medium to long term, considering the characteristics of each institution.