중기지방재정계획의 평가모형 개발

Abstract

In 1990, Mid-term Local Financial Plans was adopted to guarantee efficiency of financial project by means of the planning of local finance and the utilization of investment appraisal system tends to be formally managed rather than accomplishment of established goals. Therefore, the purpose of this article is not only to try elaborate of estimation method of the revenue and expenditure but also to build a evaluation model of Mid-term Local Financial Plans to accomplish the linkage of local government budget and Mid-term Local Financial Plans. This evaluation model is developed to achieve effectiveness of Mid-term Local Financial Plans and has classified with planning system, environmental factors, planning goals, and contents of them. It recommends to confirm periodically self-evaluation of local governments about linkage of local government budget and Mid-term Local Financial Plans every year and feedback the evaluation results of Mid-term Local Financial Plans utilization.