지방재정분석 종합점수와 재정지표 간 관계 분석

Abstract

The purpose of this study is to analyze the relationship between several fiscal indexes of local governments and the composite score in Local Fiscal Evaluating System. The task is performed by two step. The one is choosing independent variables among about 10 indexes which express various features of financial management of local government through correlation analysis. The other is regression analysis between composite score of cities(counties, autonomous district) and several indexes chosen earlier through correlation analysis. These analysis found some relationship between local government's fiscal indexes and the composite score as follows. First, the higher the invest-expenditure rate is, the higher the composite score goes in Local Fiscal Evaluating System. Second, there are some tendencies that the higher the per capita expenditure of local governments is, the higher the composite score goes. Third, there are a little negative relationship between local government's fiscal self-reliance rate and the composite score, especially in counties level.