지방자치단체 재정지출 정향의 영향요인에 관한 연구

A Study on Factors Affecting the Orientations of Local Governments’ Financial Expenditures

The purpose of this study is to analyse policy orientation of the nation’s local governments on the issue of development and distribution since the establishment of local self-government system and what factors affected such an orientation. As for analytical method, we have employed Logit regression analysis. Orientation, a dependent variable, is defined in terms of the ratio between social development expenditure and economic development expenditure, and the independent variable, which explains factors affecting such orientation, was derived in reference to preceding studies that analyzed determinants of local government expenditure. And for differentiation from preceding studies, career and pledges of the local governments’ head were utilized as variables that illustrate their characteristics. As a result of the analysis, per capita local tax and rate of workers in manufacturing industry in the area turned out to affect development-oriented local governments. Distribution-oriented local governments turned out to be affected significantly by financial self-reliance ratio only in 2009 out of 3 target years for analysis. Ultimately, it can be inferred that development orientation of local governments reflects local environment, but welfare orientation is determined by obligatory subsidy expenditure by the central government. Due to an increase in interest on free welfare socially, local governments are expected to shoulder more burden in the future. However, in order to accomplish ‘efficient local management’, which is the purpose and objective of local self-government system, measures should be taken to lessen the burden of obligatory expenditure of local governments and ensure the right of self-governance on financial revenue and expenditure.