공간비용과 예산배분: 경북대학교를 중심으로

Abstract

발생주의예산을 바탕으로 하고 있는 예산제도는 활용 가능한 모든 자원을 예산 배분의 범주에 포함한다는 것을 전제로 한다. 하지만 현재의 예산제도는 예산배분을 현금배분에 중점을 두고 있다. 이러한 현금 중심의 예산배분은 충분히 현금적 가치를 가지고 있는 자원의 배분을 고려하지 않기 때문에 예산 배분에 있어 적정성 문제와 나아가 정부자원 활용에 있어 효과성에 문제를 야기한다. 본 연구의 목적은 정부자원이지만 예산으로 고려되지 않는 자원, 그러나 그 사용에 대한 기회비용만으로 충분히 현금예산과 같은 가치를 가질 수 있는 자원인 공간을 그 임대비용을 통해 공간사용비를 산정하고 이를 예산배분을 위한 자원으로 제시하는 것에 있다. 이를 위해 국립대학인 경북대학교를 사례로 공간사용에 대한 비용을 추정하여 분석하였다. 분석결과 공간비용은 일반예산의 규모에 상당한 정도로 근접한 금액이었으며, 일반예산에 비해 배분의 격차가 크며, 불평등도도 높았다. 따라서 상당한 정도의 비효율적인 예산배분이 이루어지고 있다는 것을 확인하였다. 그러므로 정부의 예산배분의 적정성과 사용의 효율성을 위해 정부자원인 공간을 공간비용 등의 계산을 통해 예산에 반영하도록 하는 제도적 장치의 도입이 필요하다.

Although the budget system based on accrual basis budget premises that the category for budget allocation has to include all available resources to utilize, the budget allocation of the current budget system is focused on the cash distribution. The budget allocation of cash basis has caused problems related to the effectiveness in utilization of government resource and adequacy issues in allocation of government resource because it does not consider the all of the resources in budget allocation. The purpose of this study is to show the value of space as the target of budget allocation. Space which is not considered as resources for the budget allocation has enough value such as cash budget because the rental cost of space through the use of space has cash value like opportunity cost of using space. To do this, I estimated and analyzed space cost based on Kyungpook National University. The results of study is that presumed cost(value) of space was like the regular budget amount. In addition the gap of the budget allocation in estimating space cost through space use has more gap and inequality than the budget allocation in the regular budget. There is a considerable degree of inefficiency in budget allocation conducted. Therefore, the budget system as institutional mechanisms including space cost is needed.

Although the budget system based on accrual basis budget premises that the category for budget allocation has to include all available resources to utilize, the budget allocation of the current budget system is focused on the cash distribution. The budget allocation of cash basis has caused problems related to the effectiveness in utilization of government resource and adequacy issues in allocation of government resource because it does not consider the all of the resources in budget allocation. The purpose of this study is to show the value of space as the target of budget allocation. Space which is not considered as resources for the budget allocation has enough value such as cash budget because the rental cost of space through the use of space has cash value like opportunity cost of using space. To do this, I estimated and analyzed space cost based on Kyungpook National University. The results of study is that presumed cost(value) of space was like the regular budget amount. In addition the gap of the budget allocation in estimating space cost through space use has more gap and inequality than the budget allocation in the regular budget. There is a considerable degree of inefficiency in budget allocation conducted. Therefore, the budget system as institutional mechanisms including space cost is needed.