광역자치단체의 성질별 비용항목이 부채에 미친 영향

• 영문명: Effects of Types of Government Cost on the Level of Liability in Local Governments: Focusing on Transfer to the Private Sector
• 발행기관: 한국비교정부학회
• 저자명: 정창훈(Chang-Hoon Jung) 최수영(Su-Young Choi) 고화순(Hwa-Soon Ko) 주윤창(Yun-Chang Ju)
• 간행물 정보: 『한국비교정부학보』제21권 제4호, 215~243쪽, 전체 29쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2017.12.30

영문 초록

Since the accrual basis accounting was adopted in 2007 at the Korean local governments, no study has examined the effects various types of government costs on the level of liability. Given accrual basis accounting produces government costs along with government function and characteristics, it is very meaningful to analyze the effects of government transfer to the private sector on government liability. This study empirically tests whether the level of government transfer to the private sector leads to an increase in the level of liability at the 16 metropolitan governments in Korea during 1998~ 2015 by employing panel dataset. The findings suggests that an increase in the level of government transfer to the private sector leads to an increase in the level and ratio of liability. Moreover, an increase in the level of personnel costs and other costs also results in an increase in the level and ratio of transfer. The findings of this study suggest that local governments should carefully monitor the level of government transfer to the private sector in order to maintain the level of liability as well as fiscal soundness. Futhermore, given that different types of government costs differently affects the level of liability, a care must be also taken in order to maintain overall local fiscal soundness. By employing accrual-basis accounting data, this study also enhanced the usefulness of accrual basis accounting at the local government level.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 연구설계

Ⅳ. 분석결과

Ⅴ. 결론 및 정책적 함의

참고문헌

키워드

재정운영결과 지방세수익 세외수익 임시세외수익 지방재정행태 Transfer to the Private Sector Liability Size Local Fiscal Behavior Local Governments Governments Cost Table