지방자치단체 예산의 합리적 운용방안에 관한 연구

Abstract

The later part of 1990 is expected to usher in an epoch-making turning point in the annals of politics in our country. This is because the local autonomy which can be called as flower of democracy shall be enforced. There are various factors having significance for the success or failure o local autonomy(See Note 1). In this connection the most critical element is the direction of management of local budget which can be said as the beginning and end of local autonomy. In other words, its success is dependent upon various functions of budgets being comprised of composition, review, resolution and execution etc. It bears to whether above functions are being performed on a rational basis or not. In this treatise it is designed to suggest reasonable direction for management of local budget through the local autonomy law. Unlike budget of the central government there are many elements interfer in with effectiveness of local budgets. They are: 1) Preservation of outdated principle of local taxation :Lack of diversity of local budget 2) Centralized tax sources as a reflection of centralized administrative system:lack of independence. 3) Local tax resources lagging behind the pace of development of industrialization, lack of resources and lack of technical resources. 4) Lack of strong will power for realization of local autonomy,: lack of creativeness of the local residents Therefore for the success of local budget such factors as mentioned above should be perceived better and proper steps for improvement should be taken. ① National Tax have to be transfered the local tax. ② Poperty tax should be improved property fixed asserts. ③ introduce environment-assistance tax. ④ raise local Gramt in aid tax. But the best important thing is as follows: ① Guarantee independence on management of local budget ② pursuit dirersty on management of local budget ③ introduce classification system on rational local and organize set up a proper administrative agencies, secure manpower. ④ The people's participation in action of local budget. Finally, the success or failure of local antonomy is dependent on efficicence management of local budget, Therfore, we have to do duty as democratic citizen.