우리나라 地方財政의 構造에 관한 硏究 : 特히 國庫補助金制度와 地方交付稅制度를 中心으로 = A Study on the Local Financial Structure of Korea

다국어 초록 (Multilingual Abstract)

This study gives the numerous questions for the local financial structure of Korea according to analysis of the local financial structure. The local finance is most essential to the local government and it render and effects with better and sound method for local administration. As a matter of fact, the announced policy of budget which was expanded for local finance by our government during last 1960-1970 was revised in many other systems.
The elementary purpose and view of this study should be dissolved in connection with provincial difference of distance in which lay on many problems in our local finance. For example, the local finance in England has been included with income from the charges, fees, rents and loans for grants in aid as Korea.
Even if we have these good system, we have not been putted to practical use in our country. So, our local government depended on and rely on effective of central government finance because it had not standed with dependence-finance. And government has been made to effort to keep maintain balance between central government and local finance.
The new and more complicated factors of modern government are going to tendency toward New-centralization because the local finance and several units and branches of government is being in condition of embarrassment for gaining headways despite of it still covered with fully implementation by the national tax and local tax.
Finally, I would like to recommend the capital budget system and sound finance operation for the purpose to improvement of the local finance structure. In connection with above mentioned circumstance, I most respectly insist upon as follows;
(1) To alleviated central government finance.
(2) To cooperate the national project of the government subsidy charge.
(3) To cover self-reliance of the government finance.
(4) To rationalize the application of the local governmt finance.

목차 (Table of Contents)

• Ⅰ. 序 論
• 1. 緖 言
• 2. 中央財政과 地方財政의 關係
• Ⅱ. 地方財政의 構造 分析
• 1. 歲入構造
• 2. 一般會計 歲出構造
• 3. 國庫補助金의 內譯과 그問題點
• 4. 地方交付稅의 內譯과 그問題點
• Ⅲ. 問題解決의 方向
• 1. 中央財政 硬直性의 緩和
• 2. 國庫負擔 事業의 調整
• 3. 地方財政의 自立度 提高
• 4. 地方財政 運營의 合理化
• 5. 地方財政 格差要因 除去
• Ⅳ. 結 語
• 參考文獻