자치단체의 재정지출과 재정자립도 관계 연구 : 226개 시·군·구 기초자치단체를 중심으로

Abstract

This study analyzed the effect of fiscal expenditures by comparing the impact of fiscal expenditures by sector on the financial independence of 226 local governments across the country. Through research, we sought to contribute to discussions on overcoming the local financial crisis by preparing improvement plans for the financial expenditures of local governments. For the study, financial expenditures by sector of local governments were linked to financial independence, statistical significance was analyzed, and improvement measures were presented. Based on the research analysis results and hypothesis testing, policy implications were presented as follows. First, the financial expenditures of basic local governments in the areas of public administration, transport and transportation have the effect of increasing the income of basic local governments, so expanding financial expenditures in these areas can have a positive effect on the financial management of basic local governments. Second, financial expenditures in the health and welfare sectors were found to have a low positive effect on the economy of local governments. However, financial expenditures in the health and welfare sectors are not simply for financial purposes, but are aimed at improving the lives of people and promoting various policies to promote welfare. Therefore, a careful and detailed approach is needed from the perspective of public welfare rather than financial effects. Third, continuous improvement is necessary so that the effects of financial expenditures by local governments contribute to the development of related industries and expansion of infrastructure, thereby creating a virtuous cycle that leads to economic revitalization of local governments and an increase in self-operated financial resources, including increased employment. Lastly, it is necessary to improve the efficiency of fiscal expenditures by adjusting the fiscal expenditures of local governments by sector. It is necessary to change the share of financial expenditures by considering the administrative characteristics and structural aspects of each local government and benchmarking the performance of other local governments. This study analyzed the relationship between financial expenditures and financial independence in each field of Korea's 226 local governments and is significant in that it empirically analyzed individual local governments.