지방자치단체 재정상태분석과 재정분권 확립 방안

The study on the financial analysis and decentralization of local government

The financial imbalance between national and local government has been getting bigger due to the reduction of tex revenues and prolonged stagnancy of business activities, and the financial aggravation of local government causes the cooling down of local economy. The purpose of this study is to find theoretical background of local government's financial crisis, to check the budget condition, and to try to find a solution of financial problems of local government through statistical methodologies and the financial index of six metropolitan cities in 2005. For the local government's sound financial condition, it needs to be guaranteed financial autonomy and decentralization of local government by national government. To accomplish each goals, local government's restrictive regulations on the tax(tax denial, tax restriction, tax sharing and so on) should be removed. Moreover, the self-imposed control method on the expenditure should be guaranteed through new local budget system, reduction of transferred revenue source between national and local governments, and improvement of local tax ratio.