Soundness of local finances means that the local govemment is run in order to balance the balance of finances. ln the Local Autonomy Law, it has put the provisions related to the management of sound management and local debt and municipal bonds of finance, in the Local Finance Law, health management of local government finance, debt management, impact assessment of local government finance, delegated of expenses burden, reduction and exemption limit of local taxes, the results center fiscal management, the issuance of municipal bonds and limitations, financial analysis, financial diagnosis, prescribes financial crisis management, investment examination system, finance of public notice and the public, such as community participation budgeting system . Otherwise it thou생1, so we have worsened not improved the financial soundness of local governments, need to take the legal issues related to the fmancial soundness of local govemments that improvement measures is there. Therefore, after consideration of the system for the fmancial soundness of financial on the soundness of the concept and the Local Government Act and the Local Finance Law ensure the principles stipulated in the efficiency of the Local Finance Law, of the medium-term local financial plan and revenues strengthening cooperation with expenditure management plan, rational reorganization of the local tax system, control through the strengthening of community participation of gratitude and residents litigation system to residents, to save the budget, proper ensur‘ing the control of the case published regulations of budget waste, a reasonable improvement of the regional financial crisis organization designation system, by taking remedial measures for the problem on the law, such as strengthening of monitong and improving the transparency of local govemment finances, the effectiveness of the soundness of local finances trying to ensure .
1. 들어가는 말
II. 지방자치단체의 재정건전성의 법제계
1. 재정건전성의 의의
2. 헌법상 지방재정건전생 확보제도
3. 지방자치법상의 건전재정의 운영과 재무관리
4. 지방재정법상의 지방재정건전성 관리와 부채관리
III. 지방자치단체의 재정건전성확보제도의 법적문제와 실효성확보방안
1. 지방재정법상 효율성의 원칙 명문화
2. 지방중기재정계획과 세엽·세출관리계획의 연계 강화
3. 지방세제의 합리적 개편
4. 주민참여 강화
5. 조례에 의한 통제의 적정성 확보
6. 지방재정위기단체 지정제도의 합리적 개선
7. 지방재정정보의 공시와 모니터링 강화
N. 맺음말
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