지방재정 연도 간 재원안정화 방향의 모색: 미국의 재정안정화 기금을 중심으로
A Study on the Direction of Financial Stability for Korean Local Finance: Focusing on the Rainy Day Fund(RDF) in the U.S.
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초록
RDF는 회계연도 독립의 원칙에 따른 호황기의 예산 낭비 및 불황기 예산 부족 문제를 해결하여 연도 간 재정 안정화 효과를 가져오게 되므로 최근 미국에서 중요한 제도로 인정받고 있으며, 도입 및 그 규모가 확산되고 있는 제도이다. 우리나라에서도 지난 2016년 11월 경상남도를 시작으로 2018년 3월 현재 17개 자치단체가 재정안정화기금을 도입한 상황이며, 추가로 도입을 고려하고 있는 자치단체들도 많다. 따라서 본 연구에서는 미국의 RDF에 대해 살펴보고, 이 제도를 한국에 적용하기 위한 시사점을 검토해 보았다. 재정안정화기금의 조성방법, 규모, 운용방법, 사용조건을 검토하여 운영에 대한 시사점을 얻었으며, 재정안정화 기금의 도입을 위해서는 지방교부세제도와의 조화와 도입 유인책 마련이 필수적이라는 것을 발견하였다.
Abstract
Rainy Day Fund(RDF) solves the problem of booming budget waste and sluggish budget shortfalls based on the principle of fiscal year independence. It has an effect on financial stabilization over the years, so it is recognized as an important institution in the U.S. Recently, RDF is being introduced and spread in the world. Korea started in November 2016 in South Kyongsang Province and has had 17 local governments adopt RDF as of March 2018. More local governments are also considering introducing it. Accordingly, the study looked at RDF in the United States and examined its implications for applying the system to South Korea. The institution is reviewed by the creation method, size, operation method, and conditions of use to obtain suggestions for its operation. It was found that for the introduction of RDF, harmony with the local grant system and preparation of incentives for introduction were essential.
참고문헌 (38)
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