지방재정법 상의 사무유형에 따른 경비부담: 적용의 한계와 요인분석을 중심으로

Abstract

The purpose of this paper is to examine the expense responsibility according to the type of office in the local finance law and to see whether it is actually applied. In general, national affairs are funded by the state, and local governments’ affairs are provided by the local governments in principle. However, the local finance law provides further details on the principle of expense responsibility. First, I looked at whether these principles were followed in the actual administration process. To do this, I checked the office census, court precedents, and standards for budgeting local governments. As a result, the principle of financial responsibility according to type of affairs in the local finance law was not kept. Second, To see these causes, I looked at the history of the local finance law. And because the local finance laws of Korea and Japan are similar, I compare local finance laws of Korea and Japan. As a result, it can be seen that the Korean Local Finance Act imitated the Local Finance Act of Japan. However, the problem is that Korea has imitated the system of financial responsibility according to the division of office in the local finance law of Japan, but did not imitate the detailed procedures and contents for realizing such a system. In sum, the local finance law in Korea is not applied as a practical system as imitating imitation of the local finance law of Japan.