지방재정관리의 평가와 정책과제

Abstract

The purpose of this paper is to evaluates the soundness and efficiency of financial management in local govenment, and to suggest some policy implications on the reform of local financial management. Thus, I investigated its problems and the alternatives of its reform on the basis of the analaysis of financial indicators and cases of financial operation in local authority. The policy agendas which can contribute to the soundness and efficiency of financial management in local govenment are (1) the improvement of budget preparation method, (2) the government function for evaluating financial management, (3) institutional devise for investigating the public investment of local authority (4) the improvement of local accounting system etc.