콘텐츠 바로가기
로그인
컨텐츠

Category Open

Resources

tutorial

Collection of research papers and materials on development issues

home

Resources
Government and Law Public Administration

Print

국고보조금 및 매칭펀드제도 개선방안(A study on reform of national subsidy and matching fund systems)

Related Document
Frame of Image  중앙정부에서 다양한 방법으로 지방재정을 지원해 오고 있는데 최근 교부 세율 인상, 양여금제도 폐지, 국가균형발전특별회계 신설 등 지방재정조정제도의 대폭적인 개편을 단행하고 있습니다. 특히 국고보조금제도의 경우 업무구분의 모호성 등의 이유 로 인하여 발생되는 비합리적 운영, 특히 중앙정부와 지방자 치단체 간에 기능 및 역할분담체계가 명확히 정립되지 않아 국고보조사업의 대상선정이나 기준보조율의 결정과정에서 자 의성이 작용할 여지가 큰 것으로 평가되어 왔으나 이에 대한 합리적이고 구체적인 개선방안 제시는 미약한 실정이었습니 다. 한편 국가균형발전특별회계의 신설 등으로 소위 신규 매 칭펀드사업이 대폭 증가 할 것으로 예상되기 때문에 이에 대 한 개선방안 마련도 시급한 실정입니다. 이 연구는 지방자치시대에 있어서 지방재정의 핵심적인 재 원임에도 불구하고 그 존재가치와 역할의 중요성이 간과되고
있는 국고보조금제도와 매칭펀드제도 전반에 대한 올바른 이 해와 효율적 관리방안을 제시한다는 점에서 시의 적절한 연 구라고 할 수 있겠습니다. 아무쪼록 이 연구에서 논의되고 있 는 국고보조금 및 매칭펀드제도의 개선방안이 예산담당 실무 자 및 관련 연구자에게 많은 도움이 되었으면 합니다. 끝으로 이 연구를 책임지고 수행한 권오성 박사를 비롯하 여 공동연구자인 서울여대 배인명 교수, 명지대 김성철 교수 께 감사드립니다. 또한 연구의 수행과정에서 많은 조언과 지 원을 아끼지 않으신 관계전문가 및 실무자 여러분들께도 감 사드립니다.
2005년 12월 國 究 金
i
차
제1장 머리말
례
제1절 연구목적 ··········································································· 1 제2절 연구범위와 방법 ···························································· 4 1. 연구범위 ·············································································· 4 2. 연구방법 ·············································································· 4
제2장 지방재정조정제도의 이론적 논의 제1절 개요 ··················································································· 7 제2절 국고보조금과 관련된 이론적 논의 ························ 11 1. 국고보조금과 외부효과 ················································ 11 2. 보조금의 경제적 효과 ··················································· 13
제3장 외국의 지방재정제도 제1절 미국의 주·지방재정 ···················································· 21 1


Full Text
Title 국고보조금 및 매칭펀드제도 개선방안(A study on reform of national subsidy and matching fund systems)
Similar Titles
Material Type Reports
Author(Korean)

권오성

Publisher

서울:한국행정연구원

Date 2005-12
Pages 741
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Government and Law < Public Administration
Holding 한국행정연구원

Abstract

The purpose of this study is to search for more effective and efficient ways in which to operate the national subsidy and matching fund systems. Historically, the two most important intergovernmental grants have been a local shared tax and a national subsidy that are the basis of the
intergovernmental grant system in Korea. The local shared tax tries to alleviate vertical or horizontal fiscal imbalance: the national subsidy is associated with specific projects in which the central government is involved to maximize public interest.
In theory, the way to finance specific local public goods and services is dependent upon two criteria: the degree of the central government's interest and the geographical area of the spillover effects. However, the current national subsidy system is not operated in such a way. Therefore, this study suggests a reclassification of national subsidies and a readjustment of matching rates as a reform of the intergovernmental grant system.
In order to reclassify the current national subsidies, this study checks over individual laws on which individual national subsidies are grounded. In order to measure the spillover effects of individual national subsidies, this study conducts a series of questionnaire surveys and interviews
with local public officials. Because the current matching rates have a multi-level structure, the system needs to be simplified to four levels (100, 70, 50, and 30 percent). As a simplified level of matching rates is applied to national subsidies with similar contents and characteristics, but
different matching rates, irrational problems related to setting up a matching rate should be alleviated to a certain degree.
The matching fund program is not well known and its meaning is very confusing, since the term "matching fund" is arbitrarily employed, depending on its user. In order to eliminate this confusion, this study suggests usage of appropriate terms, depending on the types of matching fund programs. Also, in the case of matching fund programs, various matching rates exist, as in national subsidies.
Therefore, this study suggests a standard matching rate for matching fund programs. Another problem is that matching fund programs are very loosely managed because there is no standard program management procedure. Therefore, this study suggests legal provisions to prescribe major issues related to effective management of matching fund programs.