지방재정투명성 측정지표의 특성에 관한 소고
A Study on the Characteristics of the Index of Local Fiscal Transparency
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Abstract
】We analyse the index in the "local fiscal analysis 2005 and 2006" to derive the characteristics of the index of local fiscal transparency. In the process of anlayzing, we referred to the international standard of OECD and IMF - "Best Practices for Budget Transparency(OECD)", "the Code of Good Practices on Fiscal Transparency(IMF)". For the theoretical background, this study puts emphasis on the methodological approach in studying social problems. So this study analyzes and summerizes the methodolocial differentiations in studying the local fiscal transparency as a social problem. In the discussion of fiscal transparency, most of the researches try to make a formal 'best standard' for fiscal transparency. But based on the methodological differentiation, this study suggests the fact that different regions may have different areas of emphasis for fiscal transparency just as suggested by OECD best practices. In other words, the index for measuring the level of fiscal transparency should be differentiated by the social, economic, and cultural characterictics of each region. If not, with the same index, it should be the one by which we can clarify the relations between the local public finance and the characteristics of a region. With the index, we can ascertain how the local governments make the use of the fiscal capacity to develop their regional potentialities.
참고문헌 (32)
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