지방자치단체의 재정건전성 강화를 위한 재정준칙의 도입 방안 검토

• 영문명: A Study on the Fiscal Rule Imposition Review for Strengthening Fiscal Soundness of Municipalities: The Case of Busan Metropolitan City
• 발행기관: 한국비교정부학회
• 저자명: 이남국(Nam-Kuk Lee)
• 간행물 정보: 『한국비교정부학보』제18권 제3호, 189~217쪽, 전체 29쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2014.12.30

영문 초록

Regardless of diverse efforts on fiscal decentralization since the launch of the autonomous local government system, capital bases of municipalities are still weak and the outlook is uncertain. In particular, municipalities’ accumulative debt has spiked as a result of a large scale local government bond issuing while overcoming the economic crisis in 2009 and thus, their financial deficit resulted from growth of expenditure and tax reduction is aggravating difficulties in local governments’ financial security. As a result, there is a widespread feeling that domestic municipalities can experience financial crises. Therefore, it is a time to discuss about possible central government’s measures between related experts. For this reason, this paper analyzed financial soundness and condition of Busan Metropolitan City and then suggested imposition of fiscal rules as a measure of strengthening financial soundness through efficient execution of scarce resource. The establishment of fiscal rule is expected to have a positive effect on local public finance by building a new budgetary routine and norms. The imposition of practical fiscal rules will have a major impact on local governments’ financial management. Hence, a prudence and systematic approach is required in the long-term along with collecting broad opinions. It is important to remember that the effectiveness of fiscal rule will depend on stakeholders: a local government, a local council and local residents. Continuous cooperation and effort will be required among the stakeholders based on the political agreement on fiscal rules.

목차

Ⅰ. 서 론

Ⅱ. 지방재정 건전성과 재정준칙에 대한 이론적 논의 및 선행연구 검토

Ⅲ. 부산광역시의 재정여건 및 재정건전성 분석

Ⅳ. 재정건전성 강화를 위한 재정준칙의 도입 방안

Ⅴ. 요약 및 결론

참고문헌

키워드

지방재정 재정건전성 재정상태 재정준칙 재정위기 Local Public Finance Fiscal Soundness Financial Condition Fiscal Rules Fiscal Crisis