지방자치단체 추가경정예산편성의 실태와 개선방안 : 충청남도 공주시를 대상으로

다국어 초록 (Multilingual Abstract)

The purpose of the study was to examine what changes of revised supplementary budget plans were, what their problems were and what were required to improve them according to outdoor specific factors of organization of revised supplementary budget of local government from when local autonomy system was established to current.
To achieve the purpose, the study was carried out with revised supplementary budget plans of Chungnam Kongju City for five years from 2004 to 2008. The study chose the most recent data since there were almost no researches on revised supplementary budget and most of data were very long. The study analyzed each kind of statistic data officially drawn up by Kongju City. And the study carried out the analysis on the basis of data of revised supplementary budget plans by each quarter of Kongju City.
Local budget is divided into general account and special account. Therefore, it is desirable to analyze revised supplementary budget including annual revenue and expenditure of special account. However, the study analyzed only scale of special account simply to avoid complexity. In addition, the study was carried out on the basis of the author’s experience through deliberation of revised supplementary budget and each kind of deliberations related to budget as a member of Kongju City Assembly.
Analyzing data of each revised supplementary budget plan for five years from 2004 to 2008, the study could see problems and limits repeated commonly.
First of all, the largest problem of local government’s revised supplementary budget plans is generated from low financial independence. If subsidies are changed or issued on occasions according to intention of the central government, local government cannot help organizing revised supplementary budget to execute their finances. Most of changes are realized by intention of the central government or request of local government although a lot of changes are realized by inevitable reasons such as natural disaster relief.
As above, local government has high dependency on the central government, which causes inefficient results of administrative treatment that authorized carry over expenses and accident carry over costs are repeated every year. In addition, the most of department in charge leave items which authorized carry over expenses and accident carry over costs are repeated every year behind.
Out of specifications of revised supplementary budget, most of them were included in revised supplementary budget for all that most of them could be treated in the main budget. As above, there were a lot of problems by a lack of administrative officer’s administration ability when revised supplementary budget plans were organized. When revised supplementary budget is run, a lot of times and administrative powers are required from its organization to its final deliberation.
There were a lot of cases deteriorating meaning of essence of revised supplementary budget. The usage of political budget is its case. And revised supplementary budget often weakens control of local assembly against the executives since it is informally deliberated in a general way.
A plan to settle problems induced by the study was as follows.
It is the largest limit of revised supplementary budget plans to get the most effects from the government.
It means that local assembly should concentrate their positive efforts on securing budget when its annual revenue is changed in the future since its annual revenue may be able to be changed in the future.
It is also necessary to adjust the accounting year or budget organization period. There were no legal limits of frequency. However, it is not desirable to have a lot of frequencies.
In the event of items which authorized carry over expenses and accident carry over costs are repeated every year, the department in charge should improve to be reflected and promoted in the original budget by requesting the problems to the government.
As all budgets, revised supplementary budget should also get an approval of local assembly finally. Therefore, it is necessary to have specialized ability through additional education, related to improvement of local assembly members’ temperament and budget deliberation, and self-development.
Revised supplementary budget is inevitable. However, it is thought that local government will be able to go on supplementing demerits through the above efforts although it is a limit of local government to depend on the central government because of characteristics of local government.

목차 (Table of Contents)

• 제1장 서 론 1
• 제1절 연구의 목적 1
• 제2절 연구의 범위와 방법 2
• 제2장 이론적 배경 3
• 제1절 개념 및 법 규정 3
• 1. 추가경정예산의 개념 3
• 2. 추가경정예산의 법 규정 4
• 제2절 지방자치와 추가경정예산의 운영 5
• 제3절 추가경정예산의 분석 틀 7
• 제3장 추가경정예산편성의 실태 및 분석 8
• 제1절 공주시 추가경정예산 편성실태 8
• 제2절 공주시 연도별 추가경정예산 편성실태 12
• (추경예산안을 중심으로)
• 제3절 추가경정예산편성의 연도별 분석 69
• 1. 2004년도 추가경정예산 69
• 2. 2005년도 추가경정예산 70
• 3. 2006년도 추가경정예산 71
• 4. 2007년도 추가경정예산 72
• 5. 2008년도 추가경정예산 74
• 제4장 추가경정예산 편성의 문제점 및 개선방안 76
• 제1절 문제점 76
• 1. 지방정부의 낮은 재정자립도 76
• 2. 행정력의 비효율성과 행정능력의 부재 77
• 3. 추가경정예산의 제도적 한계점 77
• 제2절 개선방안 78
• 1. 예산의 확보 및 합리적인 예산편성 78
• 2. 편성주기의 조정 79
• 3. 행정역량의 강화 및 제도적 개선 80
• 제5장 요약 및 결론 82
• 참고문헌 84
• ABSTRACT 85