총 174페이지
173페이지 본문시작
governments.
In order to seek the way of measuring the independence degree of local
finance, this study is to review the precedent literature survey and to
analyze the statistics of the annual balance sheet conducted by 31 cities
and counties within Gyeonggi provincial district over past 10 years.
Local Finance Index(LFI) is the tool of evaluating the ability of local
government.
LFI can be devided into three categories such as annual
revenue index, annual expenditure index and annual revenue and
expenditure index. Annual revenue index is chosen for a local finance
index traditionally among them.
Evaluating the degree of financial independence has many problems.
Firstly, it's not clear to differenciate independent income from dependent
income, secondly, financial resource doesn't include special accounts but
previous revenue and subsidiary remainders, thirdly, it's based on single
year analysis, finally, it is measured on the budget. In this regard, in order
to execute the function as a financial index of local autonomy, these
problems must be ruled out in the course of deciding that index.
This study wants to suggest some solutions for those problems ; the
solution that the remainder of subsidy may exclude can be the one. The
next one is that special account shoud be added into the general account
considering the local finance because special account is too big to be ruled
out in measuring it. The last one is that the balance carried forward also
be excepted from the component of the local finance.
With these alternatives, the index should follow three criteria that can be
objectivity of the index, effectiveness of the results, room for improvement.
In terms of that criteria, it is recommended that general and special
account should be combined and the balance carried forward excluded in
figuring out the amount of local finance.
That way is understandable exactly of the reality of the local finance.
Further more, total analysis of the local finance is possible through
- 160 -
In order to seek the way of measuring the independence degree of local
finance, this study is to review the precedent literature survey and to
analyze the statistics of the annual balance sheet conducted by 31 cities
and counties within Gyeonggi provincial district over past 10 years.
Local Finance Index(LFI) is the tool of evaluating the ability of local
government.
LFI can be devided into three categories such as annual
revenue index, annual expenditure index and annual revenue and
expenditure index. Annual revenue index is chosen for a local finance
index traditionally among them.
Evaluating the degree of financial independence has many problems.
Firstly, it's not clear to differenciate independent income from dependent
income, secondly, financial resource doesn't include special accounts but
previous revenue and subsidiary remainders, thirdly, it's based on single
year analysis, finally, it is measured on the budget. In this regard, in order
to execute the function as a financial index of local autonomy, these
problems must be ruled out in the course of deciding that index.
This study wants to suggest some solutions for those problems ; the
solution that the remainder of subsidy may exclude can be the one. The
next one is that special account shoud be added into the general account
considering the local finance because special account is too big to be ruled
out in measuring it. The last one is that the balance carried forward also
be excepted from the component of the local finance.
With these alternatives, the index should follow three criteria that can be
objectivity of the index, effectiveness of the results, room for improvement.
In terms of that criteria, it is recommended that general and special
account should be combined and the balance carried forward excluded in
figuring out the amount of local finance.
That way is understandable exactly of the reality of the local finance.
Further more, total analysis of the local finance is possible through
- 160 -
173페이지 본문끝
메뉴
현재 포커스의 아래내용들은 동일한 컨텐츠를 가지고 페이지넘김 효과및 시각적 효과를 제공하는 페이지이므로 스크린리더 사용자는 여기까지만 낭독하시고 위의 페이지이동 링크를 사용하여 다음페이지로 이동하시기 바랍니다.