자치단체의 재정운영과 인센티브에 관한 연구

A Study on the Incentive System for the Efficient Financial Management of Local Government

With the advent of local autonomy, citizens’ demands for the efficient management of public services and local public finance will be rapidly increased. Therefore, the present financial management system should be changed. This study concerns about the financial management of local government in accordance with the changes of local public financial environments. Especially, this study deals with the incentive system for the efficient financial management of local government. Accordingly, this study is focused on the following contents. 1) theoretical approaches to the incentive system in local public financial management. 2) finding out the problems of incentive system. 3) suggestions for the introducing new incentive system for efficient financial management of local government.