영국의 지방재정운용 = Local Government Finance in England

다국어 초록 (Multilingual Abstract)

England is the mother land on local autonomy. However, there are many changes in local autonomy with the socio-economic evolution.
I'd like to analysis the funding and spending of local finance on the bases of financial autonomy. Because the financial autonomy is one of the most important factors for local autonomy. With this analysis, I has found these things. : (1) government decides grants in advance(3 months before new budget year), (2) local authoriteis run revenue budget and capital budget separately, (3) local authorities are too dependent on the government grants for general and specific works, (4) local authorities have a single local tax system, (5) local authorities get the right to decide the amount of council tax, (6) government introduces the long-run budget system to local authorities, (7) audit commission and inner auditor.
Especially, Korean government and local authorities would be able to get some lessons on (1), (3), (4) and (6) among them.

목차 (Table of Contents)

• Ⅰ. 머릿글
• Ⅱ. 영국의 지방자치조직과 재정관리
• Ⅲ. 경상예산의 조달과 운용
• Ⅳ. 자본예산의 조달과 운용
• Ⅴ. 지방재정에 대한 중앙정부의 통제
• Ⅵ. 결론 : 한국에 주는 함의