광역자치단체의 재정수지 효율성 비교분석

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March 1982 Decentralization Act was enacted in 1995, each province's local government began a new era. In other words, The beginning of decentralization of local government has made great progress, but accordingly the something of problems was also appeared.
I will research the ways. The Financial operations of local governments compared to other municipalities, How can it be more effective enforcement and operating through the management analysis, To secure Income Tax Plan and a budget voluntary for the weak local governments in fiscal independence through Investigate the structural relationship between the local financial control system and the structural relationship, and according to local government head efforts to improve the way of financial waste system.
Local government is a form of administration based on democracy and administrative decentralization. Also it is called to the processing system of the local adminstration through organization and organ that residents have their own elected on the basis of regular local. In other words, Local government is the system of electing representatives to be responsible for the administration of public services and facilities in a particular area. It is based on certain areas that local governments have autonomy from the central government relative to the administration of the local autonomous government agency to handle the activities throughout the process.
It is realize a grassroots democracy and achieve to effective control of the power the Constitution has guaranteed the institutional.
Local self-government in the administrative organization belong to the an organization of. decentralization.
Administration of the country are handled by nation of agency itself. and independent local governments to create central government can also handle it.
So There are two kinds of administrative. One is the state administrative agencies do their own administrative, the other is administration made by local-self government.
In addition to, In this study, It is hard to analysis of Management Situation on a financial statements of a profit-making corporation basis in the six metropolitan data in the local self-governments and to refer to financial disclosure data for management analysis. Also to collect research materials, too.
However, each city through the financial disclosures to compare the efficiency of financial transparency and the population is proportional to the number of officials and social welfare budgets and levels of support for small businesses as compared to the other so that a good thing to do to save the disadvantages of complementary Because the lack of data and its non-profit corporations to monetize a non-profit corporation, local government's financial disclosure through the six metropolitan analysis of the management corporation from getting married and does not fit their little revenue-generating profit corporations only based on the financial statements to evaluate the local governments do not have it a little awkward, but now part of local governments take place gradually as we grow and increase its revenue in the moment is that we believe will increase.
Alternative Title
Fiscal balance of Metropolitan council Comparative analysis of Efficiency
Alternative Author(s)
Byun, Sung Hyu
조선대학교 대학원
경영대학원 경영학석사학위과정
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Table Of Contents
제1장 서 론 1

제2장 정부회계와 발생주의에 기초한 복식부기 회계 3
1. 정부회계의 정의 3
2. 정부회계의 특징 3
3. 복식부기 발생주의 회계제도 정의와 효과 4

제3장 선행연구 8

제4장 지방자치단체의 재정분석의 의의와 재무분석 지표 11
1. 재정분석의 의의 11
2. 재정공시와 공시내용 11
3. 발생주의 복식부기 재무분석 11

제5장 지방자치단체의 재무제표 분석 13
1. 자산현황 13
2. 부채현황 15
3. 순자산현황 16
4. 재정자립도 18
5. 재정자주도의 분석 20
6. “6대 광역시” 재무제표 분석 22
7. 광주광역시 재정분석 30
8. 광주광역시 자치구별 재무 분석 34

제6장 결론과 시사점 39

조선대학교 대학원
변승휴. (2010). 광역자치단체의 재정수지 효율성 비교분석.
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Business > 3. Theses(Master)
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