서울시 조정교부금제도는 1988년 시행 이래 재정여건이 취약한 자치구의 재정력을 보강하고 자치구간 재정격차를 완화하는 장치의 구실을 하고 있다. 하지만 동 제도는 기준재정수입 산정의 부정확성, 사회경제환경 변화를 반영하지 못하는 기준재정수요 산정, 역진적 재정조정 가능성 내포, 임시방편적 재정조정기능 등의 문제점을 안고 있다. 본 연구는 서울시 조정교부금제도의 개선방안으로 기준재정수입의 정확한 추계를 위해 관련 통계에 대한 종합적인 DB구축과 업무담당 공무원을 위한 매뉴얼의 개발보급과 교육의 필요성을 지적하였다. 또한 저출산 고령화 시대의 도래에 따른 사회경제환경의 변화를 감안한 조정교부금 측정항목의 설정, 서울시 가산교부금의 역진성 초래 가능성을 사전에 차단하기 위한『서울시발전위원회』(가칭)의 설립과 운영, 자치구의 건전재정운영을 위한 자체노력과 재정진단 결과를 반영한 조정교부금 결정 등을 제안하였다.

The Seoul's autonomous district control grants system has strengthened the fiscal capacity of the weak local governments and played a role of lessening the financial gap among autonomous districts from 1988. But this system has problems the inaccurate calculation of basic financial revenues and basic needs, the regressive financial adjustments possibility, and the temporary function of financial adjustments. The objective of this paper is to suggest a proposal for the reform of Seoul's autonomous district control grants system by accumulating the total DB about related statistical data for the accurate estimation of basic revenues and suppling a manual for the public service personnel in charge. And also suggests stablishing the 'committee of Seoul metropolitan development'(tentative name) to block off the regressive possibility of additional grants, making efforts by oneself for the sound finance management, and deciding control grants reflecting the results of financial diagnosis.

The Seoul's autonomous district control grants system has strengthened the fiscal capacity of the weak local governments and played a role of lessening the financial gap among autonomous districts from 1988. But this system has problems the inaccurate calculation of basic financial revenues and basic needs, the regressive financial adjustments possibility, and the temporary function of financial adjustments. The objective of this paper is to suggest a proposal for the reform of Seoul's autonomous district control grants system by accumulating the total DB about related statistical data for the accurate estimation of basic revenues and suppling a manual for the public service personnel in charge. And also suggests stablishing the 'committee of Seoul metropolitan development'(tentative name) to block off the regressive possibility of additional grants, making efforts by oneself for the sound finance management, and deciding control grants reflecting the results of financial diagnosis.

autonomous district control grant, basic financial needs, basic financial revenues, additional grant, committee on Seoul metropolitan development