지방재정의 투명성 제고를 위한 법적 개선방안

In local self-government, it has been confronted with the fiscal crisis situation. Likewise the advanced nations, the crisis of local finance become one of the most serious problems in our country. Thus, the current study mainly focuses on developing and suggesting legal confrontation plan for revitalization of the local finance. Since local autunomous entities are responsible for performing a larger amount of direct social services to their residents than the central government, they frequently suffer from various types of financial problems. When they attempt to improve their financial stability, the local autonomies often find it difficult to achieve this goal, due to their unfairness management of local finance. For soundness of the local finance, it is necessary that inhabitants should be concerned about the local finance and take part in the conduct of local autonomous entities' fiscal performance. In order to achieving this aim, fiscal performance of local autonomous entities should be the general public by disclosure of fiscal information. However, the present system, Disclosure of local finance information, have many problems. The prime goal of this research is to improve current legislations about the transparency of the local finance.