地方自治團體의 豫算編成 過程에 관한 硏究
(A) Study on the process of compilation of the budget in lical government
지방자치단체 예산편성 지방행정 지방예산;
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Drafting a budget by local government is to be the most important means which achieve the goal of local government and satisfy wants of the people on well-being. As the local people's desire on administration and finance increases and as the function and role of the local government by changing of social conditions are getting high, the role of the local government was changed as a first line office of the central government into a local government. It is necessary to secure a sufficient financial power for a successful settlement and development of local government. In fact, the compilation of the budget for the local government today is, however, being operated inefficiently due to various factors. The main problem are as follows; 1) standardization of budget compilation guideline, for example excessive involvement of central government in the compilation of the local budget, itemization in budget items, 2) the periodical shortening of compilation of the budget, 3) discordance between national budget and local budget, 4) the operation of compilation of budget focused on a short term, 5) a number of existing supplemental budget, The main alternatives in this problems are as follows; 1) the improvement of budget compilation guideline, we should help the local government can draft the budget autonomously, 2) the coincidence between national budget and local budget, 3) the financial operation based on middle and long-term perspectives. At last, by providing opportunity to the people in the compilation of budget, we must secure democracy of budgeting, reflected the desire of the people and the character of the area. Since the system of budgeting is closed related with the social development, the condition of finance and method of budgeting should be changed and developed by the change of social condition. But changing the method of budgeting alone, after the pattern of developed countries, the system does not always work well. Because every institution want to change its behavior, it should be a budget system which, followed by the improvement of public officer's behavior and the capability to cope with the changing administrative circumstance, can raise intrests and participation of the local people.