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지방행정연구
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논문

알림

지방자치 관련분야의 지식교류를 위하여 자치행정, 지방재정ㆍ세제, 지역개발분야의 수준 있는 연구 논문들을 기고 받아 발간합니다.

분류
지방행정연구 제10권 제3호 통권 37호 1995.11
구분
특별논문

지방재정지출 효율화를 위한 지방행정체계의 개편방안

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저자
김종순
발행일
1995.11
제10권 제3호
통권
37호
다운로드
지방재정지출 효율화를 위한 지방행정체계의 개편방안download
This paper attempts to address the following questions: 1) What are the major structural and managerial problems inherent in local government expenditures?; 2) What are the major factors causing such problems?; 3) What measures should be taken to provide more/better services without increasing tax burden? As exemplary cases of misdirected resources, this paper presents a variety of data indicating over-allocation of budget to ‘general administration expenditures’, ‘personnel expenditures’, and ‘local council operation’. As expected, disproportionately high percentage of the total budget is executed around the end of the fiscal year. This is largely due to the current budget system postulating very specific budget categories and applying nation-wide standard of budget preparation. Major reform ideas suggested in this paper are such as following: 1) increased provision of the traditionally ‘public’ services by private and third sectors; 2) utilization of the ‘capital budgeting’; 3) reinforcement of the incentives to expend less without costing services provided (‘mission-driven’ and flexible budgeting); 4) introduction of an effective financial monitoring system; 5) reform of the governmental accounting system, and 6) improvement of the capital investment analysis system. Several strategies for implementing such reform ideas are also included.