예산의 이해 : 예산·재정 > 알림마당

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href="/web/manmin/budget/BD_budgetList.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth3_text" data-menu-text="3"><span>주민참여 예산사업 제안</span></a> </li> <li class="depth3_item"> <a href="/sw-www/sw-yesan/yesan02/yesan04-01/yesan04-01-03.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth3_text" data-menu-text="3"><span>주민참여예산 대상사업은?</span></a> </li> <li class="depth3_item"> <a href="/sw-www/sw-yesan/yesan02/yesan04-01/yesan04-01-04.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth3_text" data-menu-text="3"><span>사업제안서 작성예시(견본)</span></a> </li> </ul> </div> </li> <li class="depth2_item"> <a href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1091" class="depth2_text" data-menu-text="2"><span>자료실</span></a> </li> </ul> </div> </li> <li class="depth1_item"> <a href="/sw-www/sw-yesan/yesan04/yesan01-04-05.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth1_text" data-menu-text="1"><span>재정공시</span></a> <div class="depth2" data-menu-depth="2"> <ul class="depth2_list" data-menu-list="2"> <li class="depth2_item"> <a href="/sw-www/sw-yesan/yesan04/yesan01-04-05.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth2_text" data-menu-text="2"><span>지방재정공시 제도 소개</span></a> </li> <li class="depth2_item"> <a href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1078&q_ctgCd=1001" class="depth2_text" data-menu-text="2"><span>수원시 재정공시</span></a> </li> <li class="depth2_item"> <a href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1403" class="depth2_text" data-menu-text="2"><span>보조금 중요재산 공시</span></a> </li> <li class="depth2_item"> <a href="https://www.gg.go.kr/bbs/boardView.do?bIdx=111898236&bsIdx=684&bcIdx=0&menuId=1954&isManager=false&isCharge=false&page=1" target="_blank" title="새창열림" class="depth2_text" data-menu-text="2"><span>경기도 재정공시</span></a> </li> <li class="depth2_item"> <a href="https://www.lofin365.go.kr/" target="_blank" title="새창열림" class="depth2_text" data-menu-text="2"><span>지방재정365</span></a> </li> </ul> </div> </li> <li class="depth1_item"> <a href="/sw-www/sw-yesan/yesan07/yesan04-06.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth1_text" data-menu-text="1"><span>예산낭비신고</span></a> <div class="depth2" data-menu-depth="2"> <ul class="depth2_list" data-menu-list="2"> <li class="depth2_item"> <a href="/sw-www/sw-yesan/yesan07/yesan04-06.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth2_text" data-menu-text="2"><span>예산낭비신고 소개</span></a> </li> <li class="depth2_item"> <a href="/sw-www/sw-yesan/yesan07/yesan04-03.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth2_text" data-menu-text="2"><span>예산낭비신고</span></a> </li> <li class="depth2_item"> <a href="/sw-www/sw-yesan/yesan07/yesan04-04.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth2_text" data-menu-text="2"><span>예산절감제안신청</span></a> </li> <li class="depth2_item"> <a href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1365" class="depth2_text" data-menu-text="2"><span>예산낭비신고센터 운영결과</span></a> </li> <li class="depth2_item"> <a href="/sw-www/sw-yesan/yesan07/yesan04-07.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth2_text" data-menu-text="2"><span>예산낭비신고 우수사례</span></a> </li> </ul> </div> </li> <li class="depth1_item"> <a href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1090" class="depth1_text" data-menu-text="1"><span>알림마당</span></a> <div class="depth2" data-menu-depth="2"> <ul class="depth2_list" data-menu-list="2"> <li class="depth2_item"> <a href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1090" class="depth2_text" data-menu-text="2"><span>공지사항</span></a> </li> <li class="depth2_item"> <a href="/sw-www/sw-yesan/yesan06/yesan05-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth2_text" data-menu-text="2"><span>예산의 이해</span></a> </li> <li class="depth2_item"> <a href="/sw-www/sw-yesan/yesan06/yesan05-02.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" class="depth2_text" data-menu-text="2"><span>예산용어</span></a> </li> </ul> </div> </li> </ul> </div> </nav> <a href="" class="lnb_close ssm-toggle-nav">주메뉴 닫기</a> </div> <div class="search"> <div class="body_wrap"> <button class="search_open" title="통합검색 열기">통합검색 열기</button> <div class="search_panel"> <h2 class="skip">통합검색</h2> <form name="searchForm" method="post" target="_blank" action="/web/search/PD_searchList.do" class="search_form"> <fieldset class="search_fieldset"> <legend>검색</legend> <span class="search_input"> <input type="text" title="검색어 입력" placeholder="검색어를 입력해주세요." class="search_query" name="kwd" onfocus="this.value=''" /> </span> <div class="search_button"> <input type="submit" class="search_submit" value="검색" /> <button type="submit" class="search_btn" title="검색">검색</button> <button type="button" class="search_close" title="닫기">닫기</button> </div> </fieldset> </form> </div> </div> </div> <div class="sitemap"> <div class="body_wrap"> <button class="lnb_open ssm-toggle-nav" title="사이트메뉴열기">사이트메뉴열기</button> <h2 class="skip">메뉴</h2> <div class="depth1 clearfix"> <ul class="depth1_list clearfix"> <li class="depth1_item"> <a class="depth1_text" href="/sw-www/sw-yesan/yesan01/yesan01-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>재정운영현황</span></a> <div class="depth2"> <ul class="depth2_list"> <li class="depth2_item"> <a class="depth2_text" href="/sw-www/sw-yesan/yesan01/yesan01-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>예산규모</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/budgetDoc/BD_budgetDoc.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>예산서</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/sw-www/sw-yesan/yesan01/yesan01-03.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>예산편성방향</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/finance/BD_funduse.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" target="_blank" title="새창열림"><span>세입세출공개</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1135" ><span>세입/세출결산</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1341" ><span>중기지방재정계획</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1340" ><span>지방재정 투자심사</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1342" ><span>민간투자사업</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1243" ><span>예산 성과계획서 및 보고서</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1398" ><span>민간위탁사무</span></a> </li> </ul> </div> </li> <li class="depth1_item"> <a class="depth1_text" href="/sw-www/sw-yesan/yesan02/yesan02-05/yesan02-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여예산</span></a> <div class="depth2"> <ul class="depth2_list"> <li class="depth2_item"> <a class="depth2_text" href="/sw-www/sw-yesan/yesan02/yesan02-05/yesan02-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여예산제</span></a> <div class="depth3"> <ul class="depth3_list"> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan02-05/yesan02-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여예산제란?</span></a> </li> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan02-05/yesan02-02.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>운영계획</span></a> </li> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan02-05/yesan02-03.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여예산공개</span></a> </li> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan02-05/yesan02-04-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>운영조례</span></a> </li> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan02-05/yesan02-04-02.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>운영조례 시행규칙</span></a> </li> </ul> </div> </li> <li class="depth2_item"> <a class="depth2_text" href="/sw-www/sw-yesan/yesan02/yesan03/yesan03-01-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여예산위원회</span></a> <div class="depth3"> <ul class="depth3_list"> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan03/yesan03-01-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여예산 참여기구</span></a> </li> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan03/yesan03-01-02.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>위원회 현황</span></a> </li> </ul> </div> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/manmin/budget/BD_budgetList.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여 예산사업 제안</span></a> <div class="depth3"> <ul class="depth3_list"> <li class="depth3_item"> <a class="depth3_text" href="/web/manmin/budget/BD_budgetList.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여 예산사업 제안</span></a> </li> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan04-01/yesan04-01-03.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>주민참여예산 대상사업은?</span></a> </li> <li class="depth3_item"> <a class="depth3_text" href="/sw-www/sw-yesan/yesan02/yesan04-01/yesan04-01-04.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>사업제안서 작성예시(견본)</span></a> </li> </ul> </div> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1091" ><span>자료실</span></a> </li> </ul> </div> </li> <li class="depth1_item"> <a class="depth1_text" href="/sw-www/sw-yesan/yesan04/yesan01-04-05.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>재정공시</span></a> <div class="depth2"> <ul class="depth2_list"> <li class="depth2_item"> <a class="depth2_text" href="/sw-www/sw-yesan/yesan04/yesan01-04-05.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>지방재정공시 제도 소개</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1078&q_ctgCd=1001" ><span>수원시 재정공시</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1403" ><span>보조금 중요재산 공시</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="https://www.gg.go.kr/bbs/boardView.do?bIdx=111898236&bsIdx=684&bcIdx=0&menuId=1954&isManager=false&isCharge=false&page=1" target="_blank" title="새창열림"><span>경기도 재정공시</span></a> </li> <li class="depth2_item"> <a class="depth2_text" href="https://www.lofin365.go.kr/" target="_blank" title="새창열림"><span>지방재정365</span></a> </li> </ul> </div> </li> <li class="depth1_item"> <a class="depth1_text" href="/sw-www/sw-yesan/yesan07/yesan04-06.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>예산낭비신고</span></a> <div class="depth2"> <ul class="depth2_list"> <li class="depth2_item"> <a class="depth2_text" href="/sw-www/sw-yesan/yesan07/yesan04-06.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" ><span>예산낭비신고 소개</span></a> </li> <li class="depth2_item"> <a class="depth2_text" 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메뉴</h2> <div class="side_menu1 depth1"> <ul class="depth_list depth1_list"> <li class="depth_item depth1_item "> <a class="depth_text depth1_text" href="/web/board/BD_board.list.do;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1?bbsCd=1090" >공지사항</a> </li> <li class="depth_item depth1_item active"> <a class="depth_text depth1_text" href="/sw-www/sw-yesan/yesan06/yesan05-01.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" >예산의 이해</a> </li> <li class="depth_item depth1_item "> <a class="depth_text depth1_text" href="/sw-www/sw-yesan/yesan06/yesan05-02.jsp;jsessionid=1dPHgav3OtVsg5zQFb3gQnDxscpa320ni3ujqIS2DipXaQjAvD0FJFH3mDhxhFHn.WAS_servlet_engine1" >예산용어</a> </li> </ul> </div> </nav> </div> </div> </div> <main class="colgroup"> <article> <div id="contents_box"> <ul class="bu"> <li><span class="title">예산의 개념</span> 한 회계연도의 수입과 지출을 미리 셈하여 정한 계획</li> <li><span class="title">예산이란</span> 국가나 지방정부의 1회계연도의 세입세출 예정 계획서로서 숫자로 표현된 정부의 정책이며, 미래의 계획이자 예정된 지출명세서라고 할 수 있음.</li> <li><span class="title">예산의 종류</span> <ul> <li><span class="title">회계형태에 따른 분류</span> <ul> <li>일반회계예산 : 주민의 세금을 재원으로 일반행정 기능유지를 위한 기본적이고 기초적인 행정수요에 쓰이는 것으로 정부나 지방자치단체의 예산이라 함은 통상적으로 일반회계예산을 말함.</li> <li>특별회계예산 : 일반회계와 구분 경리할 필요가 있을 때 특수한 목적을 수행하기 위해 설치된 예산</li> </ul> </li> <li><span class="title">경비의 계산방법에 따른 분류</span> <ul> <li>총계예산 : 각 회계의 규모를 합산한 것</li> <li>순계예산 : 회계 간 전·출입금 등 중복된 예산을 제외한 것</li> </ul> </li> <li><span class="title">예산성립내용에 따른 분류</span> <ul> <li>본예산 : 연간예산으로서 맨 처음 편성하여 의회에 제출되는 예산으로 당초예산이라고도 함.</li> <li>추가경정예산 : 예산성립후에 생긴 사유로 인하여 이미 성립된 예산에 변경을 가할 필요가 있을 때 편성하는 예산</li> <li>수정예산 : 예산안을 의회에 제출한 후 의회의 의결전에 부득이한 사유로 그 내용의 일부를 수정하고자 할 때 제출하는 예산. 의결후에 예산을 변경하는 추가경정예산과는 의결전이라는 점에서 구별됨.</li> </ul> </li> <li><span class="title">예산불성립 시의 집행에 따른 분류</span> <ul> <li>잠정예산 : 새로운 회계연도가 개시될 때까지 예산안이 의결되지 못한 경우 일정기간 동안 예산의 집행을 허용하는 것. 반드시 사전에 의회의 의결을 필요로 한다는 점에서 준예산과 구별됨.</li> <li>가예산 : 새로운 회계연도가 개시될 때까지 예산안이 의결되지 못한 경우 1개월 이내의 예산의 집행을 허용하는 것. 1개월분의 집행에 대한 의회의 의결을 필요로 함. 의회의 의결을 필요로 한다는 점에서 준예산과 구별되고, 최초의 1개월분으로 제한된다는 점에서 잠정예산과 차이가 있음</li> <li>준예산 : 새로운 회계연도가 개시될 때까지 예산안이 의결되지 못한 경우 전년도 예산에 준하여 지출할 수 있도록 한 것. 의회의 의결을 필요로 하지 않음.</li> </ul> </li> </ul> </li> </ul> <h4 class="title03">예산의 일반원칙</h4> <p>- 잠정예산 : 새로운 회계연도가 개시될 때까지 예산안이 의결되지 못한 경우 일정기간 동안 예산의 집행을 허용하는 것. 반드시 사전에 의회의 의결을 필요로 한다는 점에서 준예산과 구별됨.</p> <p>- 가예산 : 새로운 회계연도가 개시될 때까지 예산안이 의결되지 못한 경우 1개월 이내의 예산의 집행을 허용하는 것. 1개월분의 집행에 대한 의회의 의결을 필요로 함. 의회의 의결을 필요로 한다는 점에서 준예산과 구별되고, 최초의 1개월분으로 제한된다는 점에서 잠정예산과 차이가 있음.</p> <p>- 준예산 : 새로운 회계연도가 개시될 때까지 예산안이 의결되지 못한 경우 전년도 예산에 준하여 지출할 수 있도록 한 것. 의회의 의결을 필요로 하지 않음.</p> <ul class="bu cont_mt40"> <li><span class="title">건전재정 운영의 원칙</span> 수지균형의 원칙이라고도 하며, 1회계연도에 있어서 수입총액과 지출총액의 균형이 유지되는 예산을 편성하도록 하는 원칙. 세입내 세출을 강조하는 원칙으로 적자재정을 원칙적으로 인정하지 않으려는 것임.(지방자치법 제122조)</li> <li><span class="title">회계연도 독립의 원칙</span> 각 회계연도의 경비는 당해 연도의 세입으로 충당하여야 한다는 원칙(지방재정법 제7조)</li> <li><span class="title">예산총계주의 원칙</span> 한 회계연도의 모든 수입을 세입으로 하고 모든 지출을 세출로 하여야 하고, 세입과 세출은 모두 예산에 편입하여야 한다는 원칙(지방재정법 제34조)</li> <li><span class="title">단일예산주의 원칙</span> 공개성과 명료성과도 깊은 관련이 있는 원칙으로 국민이 재정의 전모를 용이하게 파악하기 위해서 예산?회계 및 국고의 단일화 요구에 의하여 1회계연도의 예산은 하나만 있어야 한다는 원칙</li> <li><span class="title">예산통일의 원칙</span> 수입과 지출의 분류가 통일적·계통적으로 작성되어 있어야 하며, 예산에는 일관된 질서가 있어야 한다는 원칙</li> <li><span class="title">예산 사전의결의 원칙</span> 예산은 회계연도 중 세입·세출의 계획이므로 회계연도가 개시되기 전에 의회의 의결을 얻어야 한다는 원칙(지방자치법 제127조)</li> <li><span class="title">예산공개의 원칙</span> 민주적이고 능률적인 재정운영과 주민의 이해를 통한 참여와 협조를 위해 예산을 널리 주민에게 공개하여야 한다는 원칙 <ul> <li>예산의결 내용의 고시(지방자치법 제133조)</li> <li>결산결과의 고시(지방자치법 제134조)</li> <li>재정운영상황의 고시(지방재정법 제60조)</li> </ul> </li> <li><span class="title">목적외 사용금지의 원칙</span> 세출예산은 편성된 목적대로 집행하여야 한다는 원칙(지방재정법 제47조) 이 원칙에 대한 예외로서 예산이용, 예산전용, 예산이체 등이 있음.</li> <li><span class="title">수익금 직접사용금지 원칙</span> 지방자치단체의 모든 재정활동으로 발생한 모둔 수입은 지정된 수납기관에 납부하여야 하며, 지출하고자 할 때에는 반드시 세출예산에 계상하여 집행해야 한다는 원칙(지방재정법 제15조)</li> <li><span class="title">성과주의 재정운용 원칙</span> 지방재정을 운영함에 있어서 지출성과의 극대화를 위하여 노력하여야 한다는 원칙(지방재정법 제5조)</li> </ul><div class="wrap"> <div class="sw_sns_outer">   </div> <div class="sw_kogl_outer margin_t_30">  <div id="koglView" class="kogl_wrap">  <a href="http://www.kogl.or.kr/open/info/license_info/by.do" target="_blank" title="새창열림"> <img src="/resources/web/common/images/img_opentype01.jpg" alt="공공누리 공공저작물 자유이용허락-출처표시" /> </a> <span class="txt"><strong>수원시청</strong>이 창작한 <strong>예산의 이해</strong> 저작물은 "공공누리" 출처표시 조건에 따라 이용 할 수 있습니다.</span> </div> <script type="text/javascript"> //<![CDATA[ $(document).ready(function(){ var koglStyle = ''; koglStyle += '<style type="text/css">'; koglStyle += ' .kogl_wrap {display:none;clear:both;overflow:hidden;margin-top:10px;padding:10px;border:1px solid #b2b2b2;background-color:#fff;}'; koglStyle += ' .kogl_wrap a {float:left;margin-right:10px;}'; koglStyle += ' .kogl_wrap span {line-height:20px;}'; koglStyle += '@media all and (max-width:500px){'; koglStyle += ' .kogl_wrap a {width:100%;display:block;margin-right:0;float:none;clear:both;text-align:center;}'; koglStyle += ' .kogl_wrap span {display:block;clear:both;line-height:20px;}'; koglStyle += '}'; koglStyle += '</style>'; $('head').append(koglStyle); var koglData = {}; var koglHTML = ''; var insertPositionId = ''; var insertAB = ''; koglData = {domainCd:'1', menuType:'content', menuCode:'yesan05-01'}; insertPositionId = '#su_table_btn_area2'; insertAB = 'before'; if($.trim($('#koglView').html()) != ''){ if(insertPositionId != '' && $(insertPositionId).length > 0){ if(insertPositionId == '#su_table_area_view'){ if($('#su_write_pageing').length > 0){ insertPositionId = '#su_write_pageing'; insertAB = 'after'; }else if($('#su_table_area_view').length == 0){ insertPositionId = '#table_area_view'; } } if(insertAB == '' || insertAB == 'append'){ $(insertPositionId).append($('#koglView')); }else if(insertAB == 'after'){ $('#koglView').insertAfter(insertPositionId); }else if(insertAB == 'before'){ 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value="2" /> <label for="itemNo_2">불만족</label> <input type="radio" id="itemNo_1" name="itemNo" value="1" /> <label for="itemNo_1">매우불만족</label> </div> <div class="opinion"> <span class="aa"><input type="submit" value="평가하기" /></span> </div> </fieldset> </form> </div> <p class="skip">담당자 정보</p> <div class="manager_info clearfix"> <p class="skip">담당자 정보</p> <ul class="clearfix"> <li><span>담당부서</span> 예산재정과</li><li><span>전화번호</span> 031-228-3065</li><li><span>수정일</span> 2021-07-08</li></ul> </div> </div> <script> var js_Submit = function() { /* var itemNoVal = $("#frmSatisfy input[name='itemNo']:checked").val(); if(!itemNoVal) { alert("만족도 항목을 선택하세요."); return false; } if(itemNoVal == "2" || itemNoVal == "1") { var comments = $.trim($("#frmSatisfy #comments").val()); if(comments == "" || comments.length <= 10) { alert("불만족 사유를 10자 이상으로 등록하여 주세요."); return false; } } */ $.ajax({ url : $("#frmSatisfy").attr("action"), type : "POST", dataType : "json", data : $("#frmSatisfy").serialize(), 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