기초자치단체 인건비 결정요인에 관한 연구

Abstract

Personnel expenditures account for a large, inflexible amount of the budgets of local government. Various attempts have been made to decrease personnel expenditures (wages and salaries) in the local governments. However, no attempts have been made to discover the most rational or efficient size of budget, nor to find the determining factors of personnel expenditures. This article is focused on finding the determining factors of personnel expenditures in lower tier governments in Korea. To find the determining factors of personnel expenditures, I tested the regression analysis model which is composed of per capita personnel expenditures and per capita area, and then investigated outliers from the regression line. In the course of testing outliers, I found that 'the congestion costs' and 'the remote place costs' had influenced the size of personnel expenditures in lower tier governments. Using the adjusted regression analysis model in which 'the congestion dummy variables' and 'the remote place dummy variables' were included, I could prove that this model was a good fit.