지방자치단체의 재정건전성 확보 방안

Abstract

Soundness of local finances means that the local government is run in order to balance the balance of finances. In the Local Autonomy Law, it has put the provisions related to the management of sound management and local debt and municipal bonds of finance, in the Local Finance Law, health management of local government finance, debt management, impact assessment of local government finance, delegated of expenses burden, reduction and exemption limit of local taxes, the results center fiscal management, the issuance of municipal bonds and limitations, financial analysis, financial diagnosis, prescribes financial crisis management, investment examination system, finance of public notice and the public, such as community participation budgeting system . Otherwise it though, so we have worsened not improved the financial soundness of local governments, need to take the legal issues related to the financial soundness of local governments that improvement measures is there. Therefore, after consideration of the system for the financial soundness of financial on the soundness of the concept and the Local Government Act and the Local Finance Law ensure the principles stipulated in the efficiency of the Local Finance Law, of the medium-term local financial plan and revenues strengthening cooperation with expenditure management plan, rational reorganization of the local tax system, control through the strengthening of community participation of gratitude and residents litigation system to residents, to save the budget, proper ensuring the control of the case published regulations of budget waste, a reasonable improvement of the regional financial crisis organization designation system, by taking remedial measures for the problem on the law, such as strengthening of monitoring and improving the transparency of local government finances, the effectiveness of the soundness of local finances trying to ensure.