지방재정구조 및 운영행태에 대한 소고-경기도를 중심으로-

Abstract

This paper tries to raise an issue to handle local finance efficiently by studying size, structure and administrative manners of Gyeonggido finance. Gyeonggido among local self-governing bodies has the largest annual expenditure size. Relative importance of general accounts decreased suddenly in the beginning of the nineties and increased since then. The reason is that during the establishing period of five new cities of Gyeonggido the public development operation cost of public enterprise special account increased very high. In functional classification, relative importance of social development cost increased very much in the late nineties and that of economic development cost was in the trend of decrease. This means Gyeonggido proved to be an aggressive self-governing body. Personnel expenses decreased gradually after giving effect to local self-governing system and this was showing that Gyeonggido operated finance efficiently. And sudden increase of capital expenditures in the beginning of the nineties was due to the establishment of five new cities of Gyeonggido. Studying by structures has its own limitation in identifying if local finance is efficiently operated and so new objective measure systems are needed.