지방자치단체장의 정치적 성향과 세출예산과의 연계성에 대한 연구 - 서울시예산을 중심으로 -

The methods of budget decision are considered by two approaches such as the economic approach and political approach. Whereas the former is not scholarly arguable in explaining the influential aspects at budget decision, there are still a lot of disagreement about the latter. However, it has already proved that there is a politics of the budget in previous studies. Therefore, this study is intended to investigate the political nature of budget, using the case of Seoul city. The result of this study shows that it is difficult to analyze the budget decision in reflecting political values of local head. For example, Among the budgets for urban planning, social welfare, culture and education, the budget related to social welfare is only related to political value of local head. On the other hand, under the micro level, this study provides clear relationship between political nature of local head and budget decision. That is, conservative local head is more likely to raise the proportion of budget relating to city competition and designs in particular, but liberal local head is more likely to raise the low-income people and food service, etc in the manner of social welfare. Although this study contributes to finding the influential factor as political nature of local head to budget decision, the analytical result has a limitation since this study only considers the political nature of local head rather than various stake-holders behind budget decision.