지방자치단체의 재정건전성 개선방안

Abstract

This study examined the improvement plan of financial Evaluation of the local governments by expenditure aspect. In the expenditure aspect, the local finance should secure the efficiency. The local government must have the efficiency in local finance under the self responsibility. The evaluation in the local finance requires to procure the stable revenue source, raise the value in financial spending and pursue the efficient financial management. Therefore, it is necessary to improve the public announcement system of the local finance and the budge system in resident participation. First, self-governing bodies have to introduce administrative integrated governance systems to secure their fiscal health. Self-governing bodies have to enhance cooperation between neighbors so that they can optimize establishing and utilizing public facilities in the areas in which they can attain economical effectiveness. Second, self-governing bodies have to improve the way to spend social welfare expenses. That is, social welfare is a national least service that all of the people have to be offered everywhere at the same level. So, self-governing bodies have to change the social welfare services, the most fundamental area, into the services for national subsidy and improve subsidy rate of national subsidy services. Third, self-governing bodies have to improve local fiscal notice system. Self-governing bodies have to secure specialization of local fiscal notice boards, introduce real-time notice system, and link fiscal analysis and fiscal diagnosis system. Fourth, self-governing bodies have to introduce recognition system by inhabitant referendum at the time of issuing local bonds. Maybe, local corporations will recover increasing bonds by issuing local bonds. So, self-governing bodies have to introduce recognition system by inhabitant referendum to control overestimated management. The financial evaluation in the local government is not simply a matter of the local finance. Once the local government went bankrupt from the financial unhealthiness, the result may affect the financial healthiness of the central government. Therefore, in the financial aspect, the healthiness in the local finance should be improved for the successful settlement of the local autonomy, which is loyal to the healthiness of national finance and the idea of governance. It is impossible to solve the problems in the local finance with efforts of either central or local government only. It can be realized when both central and local government need to have a firm awareness on the local autonomy. This awareness should be shared, not one-sided. Therefore, this awareness requires the improvements in various laws·systems.