지방재정건전성 측정에 대한 연구

Abstract

The local financial management system is a budget management technology to manage it to more sound and efficient. For this, financial performance should be executed and be focused on current cost and pork-barrel expenditure. The system must be produced useful information to interest groups. In other hand, there are problems such as overlapping with other performance systems. Therefore in order to make sure of practical use, objectivity and reliance should be included in that system.