지방자치단체 재정위기 측정지표 개선방안에 대한 제언: 지방재정 사전위기경보제도를 중심으로

The purpose of this study is to suggest improvement plans to fiscal emergency index which is to measure fiscal soundness in local government. For doing so, this study reviews the structure and the operating system of local fiscal early warning system, analyzes changes in local fiscal status accordance with changing local fiscal environment, and draws improvement plans to index to for measuring local fiscal emergency. In doing so, this study is to suggest necessity to improve local fiscal emergency index and guideline to fiscal diagnose. In specific, this study suggests improving local debt measuring index, different guideline to fiscal diagnose with regarding to types of local debts. Also, this study is to suggest new fiscal emergency measuring index with regard to future forecasting. Finally, this study suggests enforcing plans to connecting plans to enforcing fiscal soundness to real fiscal diagnostic plans.