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including special account.
However, since this solution is on the basis of revenue, the fundamental
problem can not be solved. Thus, other index should be referred in order
to understand exactly the real situation of the local finance. In addition,
it's necessary to introduce the way of analyzing over years so that errors
from measuring only one year can be prevented.
The most ideal method should show the real financial abilities of local
governments. Thus, it's natural that the financial index is supposed to be
something to do with many variables that can affect the ability. For this
reason, thre is a limitation to prove whether the measure method is fair
and outstanding.
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