우리나라 환경예산의 발전방안 연구

Title
우리나라 환경예산의 발전방안 연구
Other Titles
예산편성 및 운영체계를 중심으로
Authors
강만옥
Co-Author
이병국; 이임호
Issue Date
2003-12-30
Publisher
한국환경정책·평가연구원
Series/Report No.
연구보고서 : 2003-08
Page
169p.
URI
http://repository.kei.re.kr/handle/2017.oak/19117
Language
한국어
Abstract
A Research on Development Plan for Environmental Budget in Korea This research concentrates on assessing the result of financial investments on water quality and the appropriateness of scale of the environmental budget in Korea, and presents main institutional reforms to be done. The paper starts with analysis on primary factors effecting water purity, then analyze the effects of financial investments on water purity. The research shows that the effect of annual amount of rainfall on purification of river is greater than that of investments on environmental facilities. Per 100mm of rainfall, water has been purified up to estimated 0.06~0.07ppm. On the other hand, investments on environmental facilities have improved water quality 0.00002ppm on average for every hundred million won(₩) invested. This implies that the cost of purifying 0.1ppm of water through current investment on environmental facilities is estimated 468.2 billion won(₩). In this estimation, however, only the cost on facility investment have been considered. Considering the features of environmental necessary facilities, depreciation and repairing costs should be included in the estimation, which results in even higher actual cost. To improve the effectiveness of investments on environmental facilities to purify water quality, overall management on water environment including environmental facilities such as systematic management and investment, total pollution management system, water quality measuring net on non-point source to observe present water quality along with institutional reform need to be provided. Also, to reduce financial burden of central and local government, consigning management and inviting private capital can be considered. Also, this research has assessed the appropriateness of budget scale in environmental sectors through setting scale of environmental expenditure in public sector and GDP as dummy variable of environmental budget scale. The result of analysis shows that except for fiscal year 1997, the appropriate scale of environmental expenditure and actual expenditure concerning economy scale of Korea has been always short of annual environmental budget by estimated 300 billion won(₩). Further, the cumulated difference between actual environment expenditure and estimated appropriate environment expenditure in last ten years(1992~2001) was found to be about 3,000 billion won(₩). For stable environment related operations in the future, environmental budget must be increased up to 1% of GDP, which is the average of that of nations in OECD, and expansion scheme for related tax income must be provided. The 1997 OECD report on Korea also indicates that the amount of environment related taxes imposition and its rates are too low to achieve policy objective to give incentives to reduce pollution. Therefore imposing taxes on polluting parties must be strengthened through increase in imposing rate and the rate on uncollected taxes must be reconsidered to expand tax revenues of environmental reform accounting. Also, financial resources need to be also expanded through implementing the principle of beneficiary, such as on realistic water rates and charges. As a mid or long term plan, pollution should be reduced through reorganizing current tax schemes such as energy tax and vehicle related tax towards more pro-environment ways and new environment taxes must be imposed to preserve the natural resources.

Table Of Contents

차 례
서 언
요 약

Ⅰ. 서 론 1
1. 연구배경 및 목적 1
2. 연구범위 및 내용 2

Ⅱ. 환경예산의 편성·운용현황 및 문제점 4
1. 환경문제와 정부의 기능 4
1.1. 환경문제의 성격과 정부의 역할 4
1.2. 환경지출의 경제적 의의와 효율성 6
2. 중앙정부의 환경예산규모 7
2.1. 환경예산의 정의 7
2.1.1 廣義의 환경예산 7
2.1.2. 俠義의 환경예산 8
2.2. 환경예산규모 현황 9
2.2.1. 중앙정부의 환경예산 추이 9
2.2.2. 중앙정부 환경예산의 평가 11
2.3. 환경부 소관예산의 변천과정 12
2.4. 4대강 수계관리기금 운용현황 15
2.4.1. 4대강 수계관리기금 운용규모 15
2.4.2. 수계별 지출계획 18
2.4.3. 4대강 수계관리기금 운용평가 21
3. 환경부소관 예산의 구조분석 및 문제점 31
3.1 환경부소관 예산의 특징 및 배분현황 31
3.1.1. 환경부 소관예산의 특징 31
3.1.2. 환경부 소관예산의 배분현황 36
3.2. 환경부소관 예산의 회계별 구조분석 38
3.2.1. 현황 38
3.2.2. 문 제 점 40
3.3. 환경관련예산의 집행상 문제점 43
3.3.1. 융자예산 집행 43
3.3.2. 국고보조금집행 48
3.3.3. 예산의 이월·불용 실태 54

Ⅲ. 환경분야 재정투자 성과평가 62
1. 주요부문의 재정투자 실적 62
1.1. 수질분야 재정투자 실적 62
1.2. 폐기물분야 재정투자 실적 64
1.2.1. 생활폐기물매립시설 설치사업 64
1.2.2. 소각시설 설치사업 65
1.2.3. 음식물쓰레기 자원화시설 설치사업 66
1.2.4. 재활용산업 육성 및 공공재활용시설 설치사업 66
1.2.5. 농어촌 폐기물종합처리시설 설치사업 66
1.3. 상수도분야 재정투자 실적 67
1.3.1. 상수도 시설확충 투자 67
1.3.2. 상수도시설 개량 67
1.3.3. 수돗물 수질개선 68
1.4. 하수도분야 재정투자 실적 69
1.4.1. 하수종말처리시설 69
1.4.2. 하수관거 설치 69
1.5. 대기분야 재정투자 실적 69
2. 주요부문의 재정투자 성과평가 개관 71
2.1. 수질부문 71
2.2. 폐기물부문 73
2.3. 상·하수도 부문 75
2.4. 대기부문 79
3. 재정투자의 수질개선 영향분석 83
3.1. 분석대상 83
3.2. 선행연구방법 검토 84
3.3. 자료 및 변수설명 85
3.4. 재정투자의 수질개선 영향에 관한 실증분석 86

IV. 환경예산규모의 적정성 평가 93
1. 기존 연구 검토 94
2. 자료 및 변수설명 94
3. 실증분석 96
3.1. 분석기법 96
3.2. 모형설정 97
3.3. 분석결과 98
4. 정책 시사점 106

V. 주요 제도개선 과제 108
1. 현행 환경분야 예산편성 및 운용방식의 개선 108
2. 환경지출의 효율성 제고 및 성과중심의 재정운영 112
3. 환경예산의 증대 및 환특회계의 안정성 도모 114
4. 환경예산의 세입확충 방안 모색 116
5. 부문별 재원배분 방향 117

VI. 결 론 124
1. 요약 및 결론 124
2. 본 연구의 한계 및 향후 연구과제 129

참고문헌 131
부록 1 : 기존 예산편성방식의 한계와 새로운 접근방식의 적용 135
부록 2 : 고정효과모형과 확률효과모형의 이론적 배경 158
부록 3 : 합리적 의사결정체제의 구축을 위한 예산금액의 하향식
할당(Top-down) 160
부록 4 : 재정사업평가제도의 도입 163

Abstract 167



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