지방자치단체 기금의 효율적 관리방안 연구:자체진단모형의 개발을 중심으로

Abstract

The purpose of funds in local government budget system is to provide continuous and stable financial resources for the special programs which are beyound the regular coverage of local government budget operation. Currently, the number and size of funds operated by local governments are numerous and huge. But most funds are suffering from inefficiency and inconsistency in their management and operation. This paper tries to find out the way how to address these inefficiency and inconsistency and thus improve the operation and management of local government funds, especially program-based funds. This paper provides two kinds of diagnosis models for the better management of local government funds. One is "the fund installation model", which sets 'stability & continuity', and 'beneficiary specification' as criteria of diagnosing the necessity of fund installment and maintenance. The other is "the fund operation model", which applies the three criteria of 'purposiveness', 'non-regularity', 'non-repetition' for diagnosing the soundness of fund operation. This paper suggests that local governments should employ these diagnosis model as a way of improving the management and operation of funds.