주민참여를 통한 지방정부의 재정책임성 확보방안 연구

외국사례 비교를 중심으로

This study was carried out with the recognition that fiscal decentralization would require a balance between local autonomy and accountability. The purpose of this study is to find out implications for ways to increase the fiscal responsibility of local governments in Korea. To this end, we reviewed the system of fiscal responsibility of local governments in major countries. The local government s fiscal responsibility was divided into ① relations between local residents and local governments and ② relations between central and local governments. In particular, this study focused on finding ways to enhance fiscal accountability in relations between local residents and local governments. Theoretical discussion and analysis suggested ways to increase financial accountability. The fiscal accountability measures were analyzed and suggested by dividing them into intergovernmental relations and local residents relations.