Budget account of those who made after the government was established was analyzed with focus on line-item to find out whether the budget was systematized based on certain standard. According to the analysis, for 12 years since the government was formed the budget was classified as a rule of thumb method and as needed basis without consistency and in 1964 (the third republic) and in 1992 (the fifth republic) and also in 1994 the government made an attempt tosystematize it with consistency. However, no such effort was made during the period of the second and the sixth republic. In the future, classfication of itemized budget account should be made in short period and operated accordingly and after due consideration, it must be systematized in such that it is not abolished. Also, efforts should be made to subdivide the budget so that result of budget item could be managed efficiently.

• 정성호(경기대 행정학과)
• 장연수(경기대 행정학과)
• 최영옥(경기대 행정학과, 사회과학연구소 상임연구원)