지방자치단체의 예산운영에 대한 연구: 프랑스를 중심으로 = A study on the Local budgets operating: focused on the French Local communities

다국어 초록 (Multilingual Abstract)

This study focuses on state control, autonomy level, management efficiency in french local budgets operation. In France, due to the long-established political and administrative culture, the local budgets unlike a general discussion are influenced by state control and the level of autonomy has been maintained under the legal limit. In other words, the state`s local representative, the Governor(prefet) or the intervention of the regional accounting courts(chambres regionales des comptes) is strong and the autonomy is closely related to the accountability. On the other hand, the management of local budgets in order to improve efficiency introduced the concept of autonomous resources, created the financial ratios that can analyze the financial situation among local communities and promoted the reform of accounting methods. Citizen participation in local budgets is still lower.

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