자치단체 자체조달수익이 재정운영 결과에 미친 영향

• 영문명: Effects of Local Revenue on Financial Performance in 16 Metropolitan Cities and Provinces
• 발행기관: 한국비교정부학회
• 저자명: 주윤창(Yun-Chang Ju) 임충혁(Chung-Heuk Lim) 정창훈(Chang-Hoon Jung) 윤 선 주(Sun-Ju Yun)
• 간행물 정보: 『한국비교정부학보』제21권 제3호, 57~80쪽, 전체 24쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2017.09.30

영문 초록

This study analyzes the effects of local revenue on financial performance in 16 metropolitan cities and provinces by employing panel dataset produced under accrual-basis accounting. The findings of this study show that an increase of local tax and non-tax revenue leads to an increase of financial performance. When non-tax revenue is divided between current and temporary, current non-tax revenue is not associated with financial performance. However, an increase of temporary non-tax revenue leads to an increase of financial performance. It appears that cities and provinces tend to sell their assets during the period of fiscal distress in order to lessen fiscal austerity. For example, the city of Incheon sold its assets to private sector when it was faced with fiscal distress in 2012. This study is one of few one using accrual-basis accounting dataset. Compared to cash-basis accounting, accrual basis accounting better measures financial performance. And this study proves such trend. Since the adoption of accrual basis accounting is just less than 10 years in the local government, further empirical studies based on accrual-basis accounting is expected to yield more promising results helping understanding local fiscal behavior.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 연구설계

Ⅳ. 분석결과

Ⅴ. 결론 및 정책적 함의

참고문헌

키워드

재정운영결과 지방세수익 세외수익 임시세외수익 지방재정행태 Accrual-basis Accounting Financial Performance Local Tax Revenue Non-Tax Revenue Temporary Non-Tax Revenue Local Fiscal Behavior