지방재정의 투명성과 재정공시제도

다국어 초록 (Multilingual Abstract)

Due to the economic stagnation, it has been hard to maintain the security of tax revenue, that in turn the national debt has been increased radically. Moreover, because of low delivery ration, high demand of welfare, and increasing older people, the labor power has been decreased recently. As a result, the national finance has been confronted with the crisis situation.
In local autonomous entities, it has been confronted with the crisis situation. Likewise the advanced nations, the crisis of local finance become one of the most serious problems in our country. Thus, the current study mainly focuses on developing and suggesting legal confrontation plan for revitalization of the local finance. Since local autonomous entities are responsible for performing a larger amount of direct social services to their residents than the central government, they frequently suffer from various types of financial problems. When they attempt to improve their financial stability, the local autonomies often find it difficult to achieve this goal, due to their unfairness management of local finance.
For soundness of the local finance, it is necessary that inhabitants should be concerned about the local finance and take part in the conduct of local autonomous entities fiscal performance. In order for achieving this aim, fiscal performance of local autonomous entities should be the general public by disclosure of fiscal information. However, the present system, Disclosure of Local Finance Information, have many problems. In this article, with these issues in mind, I will take a look at the problems of the Local Finance Act in our nation. And then I would like to explore how to improve fiscal transparency of the local finance.

참고문헌 (Reference)

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