福祉財源의 獲得管理 = Financial Administration in Public Welfare
저자
신상준 (한사대학 복지행정학과)
발행기관
학술지명
권호사항
발행연도
1981
작성언어
Korean
자료형태
학술저널
수록면
65-101(37쪽)
제공처
소장기관
This is an atticle, which is written as a text book for the purpose of the lecturing on the Financial Administration in Public Welfare.
Ⅰ. Financial Sources in Public Welfare: Funds for public welfare services are derived from the respective government revenues through taxes, and the funds shared by the welfare beneficiaries themselves and their employers under the name of contributions and fees or charges. Sometimes, the donations from the general community also can be identified as a important financing methods especially in social services.
Expenditures for social insurance programs are financed from funds contributed by the insured and their employers or government, while those for public assistance and social service programs are usually derived from government revenues and partly from receipients fees or charges as well as non-governmental organization's donations.
Accordingly, public welfare receipients may be asked to participate in the financing of welfare programs in free democratic societies unlike communist societies. The joint contributions by employees and employers besides states in welfare financing is to encourage the mutual responsibility in social welfare, a kind of mutual commitment towards public welfare.
The issues of government's involvement in welfare financing might be understood in terms of not only the above-mentioned welfare methods but also the govern-mental system, that is, it is prevalent tha tthe greater the sense of state's responsibility for citizen's life, the more the state assumes welfare spendings.
In sharing the public welfare spendings, there could be such as types; fully funded central government's appropriations, fully-funded local government's appropriations and central/local government's matching appropriations.
Public taxes affect the effect of the distribution of resources in a particular society through the taxation itself and the- reallocation of the taxes collected. The distribution through taxation itself is accomplished by a progressive tax system or tax exemptions, and the redistribution through allocations is implemented by income trasfer system, that is, the providing of social welfare benefits to the recipients in social insurance.
In contradistinction to social insurance programs those are financed only in part from general revenues of government for his cost-share, public assistance and public service systems are, in principle, financed wholly through government's general revenues excepts such as medical or social services which is asked clientele to cost-share in the form of fees or charges. .
The contributions by employers and employees are also the important funding sources in social insurance 'operations. The employer's participations in the case of privately administering firms are aimed at maintaining of sound labor relations as well as supplementing state's financial obligations. Under the employee's contributory system, all those who receive a benefit at the time when they face a risk have to pay insurance premiums during their working days. Accordingly, this system is able to enhance the recipient's sense of social responsibility and to make them less feel any sense of stigma about being a beneficiary.
Fund provisions system, in general, may be classified as of either the cash disbursement or the acturial reserve type, that is, a funded plan. The former is the method that its revenues are provided every year sufficient to pay only the benefits due that year, while, under the latter system, all portions of the benefits payable to each recipients in the future is presumed to be accrued during the active service periods.
Under the fee or charge arrangements, services are provided on a non-profit basis even though the beneficiaries' cost-sharings are required.
Ⅱ. Characteristics and Financial Effects of Public Welfare Expenditures; Public welfare expenditures are kinds of transfer payments, so it does not cover any part of national income, because of the fact that the money has to be transfered from higher income tax-payers to lower income benefit recipients.
As the goals of public welfare are to provide minimum welfare aid to lower income peoples who have no other means of supporting themselves, and then public welfare expenditures have to be precisely provisioned in the statutes with regard to beneficiary eligibilities and benefit amounts, the public welfare expenditures extremely could not be but rigid in the operational aspects.
The public welfare expenditures exert either pressure or easing effects upon governmental public finance conditions.
As the expenditures for public assistance and social services are appropriated to recipients from government revenues collected by taxes, it may create none of financial resoures as a part of revenues, only burdening to governmental finance. Nevetheless, in case of social insurance, it could be said that the rfundsJ contributed by employers and employees or government comprise of a part of state's financial resources and maintain the financial balance of government, on the other hand, even though the government's outlays for its obligations exert pressure upon its financial equilibrium.
Ⅲ. Classificational Structure of Welfare Expenditures; The government budget can be classified by means of organizations, objects, functions, economic-characters, performance units and planning programs.
Viewing with public welfare expenditures, it must be understood and analyzed under the condition of not classification by organized, units and objects but financial or economic-functional classifications, because the welfare functions are being undertaking by the various kinds of departmental agencies. And also, as the public welfare is rather qualitative in nature, it is difficult to applicate wholly such as the mechanism of performance budgets or PPBS.
The central government's budget, in Korea, classifing according to functional basis, it is usually categorized into general administration, national defense, social development, economic development, grants-in-aids to local governments, interest on general debts and others, and then public welfare expenditures as a part of social development items are categorized into social security, medicaid and medicare, veterance relief, employees welfare, and others.
Presently, the expenditures for public assistance and social services are being managed in the form of general accounts, and others of social insurance are separately administered in the form of special account in order that concerned funds be devoted to a specific purpose, such as the special accounts of civil servant pension, military pension, relief, worker's accident insurance and national welfare pension.
Besides conventional budgets, that is, administrative budgets, separated trust funds are established for social insurance from the proceeds of earmarked revenues with the requirements that those funds be devoted to a specified purpose.
Ⅳ. Budgeting Procedure in Public Welfare; In Korea, the budget process for the public welfare is the part of the general government budget process, basically same in government, so, all sorts of the public welfare expenditures including both general accounts and special accounts, according to the Budget and Accounting Act, are being managed in accordance with the same procedure as other general fields's expenditures unlike specil accounts in the case of government's enterprises accounts.
So, the public welfare expenditures, like the general accounts of other field, are being made and accounted according to the following procedures; the budget preparation of program activities by the Executive, the budget authorization of the Executive's requests by the Legislative, budget execution by the Executive and the closing accounts and audit by the Legislative and Audit Office.
In comparison with other general consumption area, the welfare expenditures are much more precisely made and rigidly managed as already mentioned. So, during the process of budget preparation and authorization, there could be less room for modificational adjustment of budget through the so-called program review.
The appropriations for public welfare programs are drawn from the Ministry of Finance Treasury. In general, the appropriation schemes follow the prevailing organizational assignments of the respective programs to the Ministry of Health and Social Affairs, the Ministry of Labor, Administration of Relief and others. The flow of public welfare funds from government treasuries through the welfare agencies to each beneficiaries are vary with each program.
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