연구과제명 : 지방재정 확충 및 격차 완화에 대한 연구

연구기관 : 국회예산결산특별위원회
책임연구원 : 박완규(중앙대 경제학부 교수) 발행일 : 2011. 6. 7

요약

본 보고서에서 다루고 있는 국고보조금, 지방교부세, 분권교부세 등 지방재정조정제도는 말 그대로 중앙정부와 지방정부 간에 재원을 조정하는제도로서 그 제도를 변경하고자 하는 경우 당연히 중앙정부와 지방정부간 이해관계가 상충될 수밖에 없고, 사회복지와 같이 특정 부문에 대한지출과 연관되는 경우에는 중앙정부의 부처 간에도 상당한 이견이 존재할 수 있음. 따라서 이러한 의견의 대립을 슬기롭게 극복하여 적절한 균형(balance)을 도출하는 것이 무엇보다도 중요함

목차

<목 차>
제1장 서론 ······················································································1

제2장 지방재정의 실태 ·································································2
1.자치단체 간 재정력의 큰 격차 ·······························································2
2.사회복지분야 지방재정 부담의 과중 ·····················································4
3.저조한 자체사업 비중과 높은 지방비 부담 ·········································8

제3장 지방재정 확충 및 자치단체 간 격차 완화방안 ·········10
1.사회복지수요에 대한 전망 및 사회복지비 결정요인 ·······················10
2.국고보조금제도 ·························································································13
3.분권교부세제도 ·························································································27
4.지방교부세제도 ·························································································37

제4장 요약 및 결론 ·················································································41

참고문헌 ···························································································67

자료출처 : 국회예산결산특별위원회