지방자치단체의 재정건전성확보를 위한 재정규율에 관한 검토 - 일본의 재생형 파산법제를 중심으로 -

This paper describes the measures for the protection of the financial soundness of local governments on the basis of the principle of local autonomy system of the Constitution in order to achieve the promotion of the welfare of local residents. Financial soundness of local governments is because it is very important from the point of view of the growth of local governments it. Article 16 122 Finance Act and the Local Government Act and the 55th Local Government Finance Act of Korea, defines excessively narrow concept of financial soundness. And there is a problem that is pulled in many parts of the control of income and expenditure and financial adjustment the concept of financial soundness. On the other hand, in Japan, the Act for financial soundness of local government is aimed to improve the early deterioration of the situation of local government finance. In addition, it is aimed together also the health of local public finance corporation and third sector. It is to strengthen by the monitoring of Congress and residents. However, there is a risk that lead to a reduction of administrative services if the vision of fiscal management of local government is not clear as Yubari city. There is a need to require to disclose the actual situation of the finances of local governments, including the third sector and local public corporation if enact the Act for financial soundness of local government in South Korea in the future, and is related to the bankruptcy of local governments there needs to be a legal system design also measures the recovery of receivables.