지방자치단체 통합부채 관리지표 운용 방안 연구

Abstract

The consolidated liabilities is managed through the FSMP (Financial Soundness Management Plan). However, the systematic management is not carried out due to the lack of appropriate management indices and standards. Accordingly, this study intends to seek rational management methods such as establishment of management indices and provision of appropriate management standards for consolidated liabilities. The results are as follow. First, it is necessary to establish and operate the consolidated liabilities to revenue ratio to measure the liabilities level and the consolidated liabilities or consolidated financial liabilities to current general revenue ratios to measure repayment capacity. Second, the consolidated liabilities to revenue ratio is divided into liabilities with assets and liabilities without assets, and more detailed setting and management is required. Third, when new consolidated liabilities indices are established, it is necessary to prepare appropriate management standards and to device a plan to differentiate management standards by type of local government on the premise of the accumulation of related data. Lastly, for local governments with excessive liabilities for which the new consolidated liabilities management index exceeds the appropriate level, it is necessary to designate them as management targets of liabilities management plan preparation or caution, and induce them to lower the level of the index.