특별교부금제도 관리 운영과정 개선방안

다국어 초록 (Multilingual Abstract)

Since the introduction of a special grant system appears in a variety of performances, but the allocation of special grants and continue to raise issues surrounding the enforcement system improvements as demand increases. For this purpose, the local fiscal adjustment system that has similar characteristics as the comparison with the government subsidy system improvements through a special grant system to derive implications for the study was prepared. Analysis, based on government subsidies and special grants of legal, accounting scope, scale resources, business applications and issuance process, the evaluation system, etc. showed that there is a difference. Based on the results of this analysis, clarification of the legal basis and the nature of special grants, reduced investment in the province's response, especially ensuring the objectivity and transparency of business operations grant, special grant system for improving the efficiency of business operations ㆍ Pre-and post-management system were suggestions.