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This paper is intended to figure out the problems related to the local public finance operation. Especially, this paper is studied on the financial accountability improvement of Local Government. To satisfy these research purposes, the followings are conducted.
First of all, various the check and balance system of local public finance has been surveyed. Especially, this paper is studied on the evaluation system of investment programs by local governments in Japan, PLAN-DO-SEE.
Secondly, in order to financial accountability improvement, this study suggested to set up a self-evaluation system of investment programs, reform of the fiscal system in Local Government, reform of the budget compilation system, disclosure.
