지방자치의 지방재정운영에 대한 효과분석 - 서울시 자치구를 중심으로 -

Abstract

Many people criticize that the financial administration of local governments has been inefficient after the introduction of local autonomy. The purpose of this study is to test the criticism on financial management of local government. Specifically, the study analyzes the effect of local autonomy on the financial management of autonomous districts in Seoul through the interrupted time-series analysis. The analyses show that the ratio of personal costs has been decreased, the ratio of capital outlay has been risen, and the efforts of collecting local taxes has not been weakened since the first election of chief executives of local governments, even though these are not statistically significant in most cases. Finally, the accuracy of budget estimation did not change. It means that, at least, we cannot conclude the financial management of autonomous districts has become worse since the local autonomy was given to local governments.키워드(Key Words): 지방자치(Local Autonomy), 지방재정(Local Finance), 재정운영, 재무관리(Financial Management), 재정분석(Financial Analysis), 단절시계열분석(Interrupted Time-Series Anaylsis)