국고보조사업의 재정 특성별 맞춤형 재정관리체계 정립에 관한 연구: 복지보조사업을 중심으로

Abstract

Central governmental subsidy is a revenue of local governments and, at the same time, the expenditure of fiscal projects. Since the revival of local autonomy, 1995, the proportion of subsidies has continued to increase in local finance. The operating system of local fiscal projects has been vertically integrated with state subsidies that comply with the central government’s business guidelines. As a result, in view of IGR, decentralization is weakened in local finance, and the available resources of local governments are incorporated into some of the central government's projects. In addition to the issue of fiscal decentralization, fiscal efficiency and accountability are weakening in subsidy projects. Considering the diversity of the proportion and subsidy projects type, it is necessary to establish a customized subsidy management system based on fiscal characteristics of the projects. In this article, we tried to establish customized management system that can be compatible with the fiscal efficiency of the central government's perspective and the autonomy and responsibility of local finance. The subject of the study is social welfare subsidy projects. Social welfare projects account for large portion of subsidies and vary in financial characteristics by project. There are three contents of this study. First, the theoretical framework for the categorization of subsidy projects was summarized. Second, the current status and issues were analyzed on the relationship between social welfare projects and local finance. Third, we proposed a customized financial management system for each type of social welfare subsidy projects.