earticle

영어

This study examined the improvement plan of financial Evaluation of the local governments by expenditure aspect. In the expenditure aspect, the local finance should secure the efficiency. The local government must have the efficiency in local finance under the self responsibility. The evaluation in the local finance requires to procure the stable revenue source, raise the value in financial spending and pursue the efficient financial management. Therefore, it is necessary to improve the public announcement system of the local finance and the budge system in resident participation. First, self-governing bodies have to introduce administrative integrated governance systems to secure their fiscal health. Self-governing bodies have to enhance cooperation between neighbors so that they can optimize establishing and utilizing public facilities in the areas in which they can attain economical effectiveness. Second, self-governing bodies have to improve the way to spend social welfare expenses. That is, social welfare is a national least service that all of the people have to be offered everywhere at the same level. So, self-governing bodies have to change the social welfare services, the most fundamental area, into the services for national subsidy and improve subsidy rate of national subsidy services. Third, self-governing bodies have to improve local fiscal notice system. Self-governing bodies have to secure specialization of local fiscal notice boards, introduce real-time notice system, and link fiscal analysis and fiscal diagnosis system. Fourth, self-governing bodies have to introduce recognition system by inhabitant referendum at the time of issuing local bonds. Maybe, local corporations will recover increasing bonds by issuing local bonds. So, self-governing bodies have to introduce recognition system by inhabitant referendum to control overestimated management. The financial evaluation in the local government is not simply a matter of the local finance. Once the local government went bankrupt from the financial unhealthiness, the result may affect the financial healthiness of the central government. Therefore, in the financial aspect, the healthiness in the local finance should be improved for the successful settlement of the local autonomy, which is loyal to the healthiness of national finance and the idea of governance. It is impossible to solve the problems in the local finance with efforts of either central or local government only. It can be realized when both central and local government need to have a firm awareness on the local autonomy. This awareness should be shared, not one-sided. Therefore, this awareness requires the improvements in various laws·systems.

한국어

본 연구는 한국 지방자치단체의 재정건전성을 개선하기 위하여 세출측면을 중심으로 살펴보고 이에 대한 확보방안을 제시하고자 하였다. 첫째, 지방자치단체의 재정건전성을 위하여 광역거버넌스적 행정체제의 도입이 필요하다. 인접 자치단체 간 협력의 강화를 통하여 효율적인 경제달성이 가능한 분야에서 공동의 시설설치, 활용을 극대화해야 한다. 둘째, 사회복지비 지출에 대한 방안을 개선해야 한다. 사회복지가 국민이라면 어디서나 동일한 수준의 서비스를 제공받아야 하는 국가최저한도보장 사업인 만큼 가장 기본적인 분야인 사회복지 분야 사업을 국고보조금 사업으로 전환하고 국가보조사업의 보조율을 향상시켜야 한다. 셋째, 지방재정공시제도를 개선해야 한다. 지방재정공시제도위원의 전문성확보와 심의기능의 강화, 적시공시제도를 도입, 교부세와 연계해야 한다. 넷째, 지방채 발행 시 주민투표 승인제도 도입해야 한다. 공기업 적자의 누적, 재정규모이상의 투자지출, 대규모 SOC사업, 등이 발생하게 되면 재정능력이 미흡한 지방자치단체는 이를 지방채 발행으로 극복하고자 할 것이다. 따라서 일정규모 이상의 지방채 발행 시 주민투표 승인제도를 도입하여 지방자치단체의 방만한 경영을 하지 못하도록 통제해야 한다.