지방재정 관리의 책임성 제고를 위한 제도기반 개선과제: 지방재정법과 행정안전부 성과관리체계를 중심으로

The revenue structure of local finance became weak, and the condition of self-responsibility of local governments disappeared. The role and responsibility of the Ministry of the Interior and Safety (MOIS) continued to expand in the management and coordination of local finance. However, various indicators of responsibility are confirmed negatively. Fiscal responsibility was limited to fiscal soundness. Soundness responsibility is excessive and performance responsibility is insufficient. In this paper, under the condition of the premise that MOIS has the local financial management authority, the characteristics of the subject and authority of problem-solving responsibility in local financial management were analyzed. The structure of this paper is divided into theory, current status, and policy agenda. The theory of local autonomy, performance management, and agent relations were summarized as theories that can interpret the local fiscal responsibility and the structure and behavior of responsibility. The current situation and change of fiscal responsibility, the MOIS performance management system and characteristics of performance indicators were analyzed as a base system. Finally, from the perspective of decentralization of autonomy, policy agenda were sought to enhance the accountability of local fiscal management.