• The Journal of the Korea Contents Association
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• v.15 no.4
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• pp.380-390
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• 2015

Because the local governments has closet contact for public services compared to central government, their role is important in the age when welfare issue is more important than before. So Local Public Finance being important than ever, but regrettably local financial issues related to the mostly negative. In particular, many local government face problem of local fiscal independence, as a result, they have hard time to secure financial resources. Reliant local finance by central government can be alternative, however, it causes negative effect for autonomous management of local finance and fiscal soundness. In this study, public data by public institutions is suggested as solution to secure financial resources. Although, utilization of public data is initial level, this paper deal with exploratory discussion for public data as self-reliant local finance with validity and suggestions.

• Korean Journal of Social Welfare Studies
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• v.40 no.2
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• pp.33-58
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• 2009

The main purpose of this study is to explore the structure of local government social welfare finance and tendency of changing structure and what affects the change. We select GuRoGu budget from 2000 to 2007 as one of local governments in Korea to perform the study goal. After we analyzed the contents of the budget, we have developed the framework of analysis for reclassifying local government welfare budget. First of all, we find utility of the framework of analysis which classify local government social welfare budget as target groups, properties, and the source of the finance. Secondly, the structure of local government welfare finance has changed for 8 years. The rate of finance for direct service has risen more than that for indirect service, and the rate of finance providing material(or service) type has risen more than that of providing monetary type. The rate of the finance from central government has grown up rapidly, whereas that from local government has fallen off. The hypotheses that the rate of financial self-reliance and the increase rate of social welfare expenditure to the previous year play a significant role to the rate of social welfare expenditure are not clear in our study. But we find the central government's effects to the local government welfare budget has grown up. So, we propose if we analyze the hypothesis of incrementalism, we must divide the effects of the previous year expenditure from the effects of central government's policy.

• Korean System Dynamics Review
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• v.13 no.4
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• pp.5-31
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• 2012

This paper aims at investigating the dynamics between aging population and local finance. In recent years, the aging rate has been accelerating the pace. The trend implies that Korea is moving towards the aging society, presumably, with unprecedented speed in the world. Aging society's biggest problems are centered around the explosive growth of the financial needs. In particular, these problems are apt to appear more seriously in local governments, as most of them are confronted with high level of aging population and poor financial bases. Firstly, it analyzes how the population structure in the local government impacts local finance, income and expenditure. Based upon in-depth literature reviews, this study examines variables related to aging population and local fiance. Secondly, it focuses on a series of positive and negative feedback loops which would reveal the essence of the mutual interaction structure between aging population and local governments' fiscal behaviors.

• The Journal of the Korea Contents Association
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• v.13 no.2
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• pp.235-243
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• 2013

This study analyzes the interaction of variables consisting of the local finance system based on the theory of system thinking regarding how financial decentralization can be understood as the political means for local decentralization and why it is needed. The results gained from this research are as follows: first, variables consisting of the local finance system form interactional relationship in the significant level, and it has been found that rapid growth and rapid decline repeat with five positive feedback loops as the center. Second, strategic points for the validity of local finance decentralization were discovered through causal map modeling. In particular, it has been shown that the virtuous cycle structure declines the local finance system through the constant operation of variables (government subsidies, taxation for real estate transactions, central government's local finance mediation system, and local government debt, etc.) that deteriorate the vicious cycle structure. Based on this, strategic policy tasks were drawn. It is expected that this study will help the understanding of the local finance system and increase academic width for local finance from the aspects of general knowledge, not the knowledge about local finance decentralization.

• Korean Journal of Social Welfare
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• v.60 no.1
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• pp.159-185
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• 2008

The balance between centralization (power concentrated nationally) and decentralization (power devolved to local government) is a perennial issue in the field of social welfare administration. In the design of social welfare administration, values and assumptions related to decentralization and centralization generally are expressed in choices concerning pluralism versus uniformity, small versus large. In this context, this article tried to find and analyze the problems of financial decentralization of social welfare pursued by No Moo-hyun government. The decentralization of social welfare caused horizontal inequity between local governments, lack of social welfare finance of local government, and impediment of local government finance autonomy.

• Journal of the Korea Society of Computer and Information
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• v.10 no.6 s.38
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• pp.287-298
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• 2005

In this local self-government era, in order to achieve real local decentralization, it is guaranteed to establish self-finances of certain administration level. Nowadays Local equalization scheme is carried out for insuring regional equal development and efficiency and effectiveness of administration and for solving vertical horizontal problem of unequal finance in local government. Local equalization scheme is the system to guarantee the financial source so that all local self-governing organizations can obtain national minimum standard while correcting the unbalance of finance and maldistribution of tax revenue source between regions. This paper presents the directions of improvement so that national subsidy and local tax can contribute to the finance balance of local self-governing organization in the uncertainties of future finance with weak financial ability. Consequently, it is required to operate the system according to balance principle by adjusting the operation form and distribution type such as national subsidy and local tax.

• Korea journal of population studies
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• v.14 no.2
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• pp.1-17
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• 1991

While various fiscal measures have been used to influence regional capital inflow or industrial location, the effect of fiscal variables on labor mobility has been little understood. Understanding the relationship between the composition of local public and urban migration would enhance the city govenment's ability to pursue an appropriate population policy. In order to examine the potential for local public finance to be utilized as a policy tool in directing urban population growth, this paper analyzes the impact of local government financial structure on urban migration. In examining the data on local government finance and the changes in population of Korean cities during the last ten years, it was found that cities with high per capita expenditure in regional development have experienced high population growth rates. In this study migration equations were constructed using various fiscal variables such as the proportion of special account expenditures which are mostly spent for local development purposes, per capita regional development expenditure, degree of local financial independence and per capita net fiscal benefit, along with other explanatory variables. The results of regression analysis showed that city government's regional development expenditure variables have a positive effect on urban net migration and a negative effect on outmigration. Fiscal independence and per capita net fiscal benefit had mixed effects on in and out migration variables, implying that local tax burden does not consistently deter inmigration or induce outmigration. Based on the results of this study some important policy implications can be found regarding local government's fiscal policies. Those cities seeking to attract higher population inflow should make a greater effort in appropriating local expenditures for regional development purposes such as infrastructure, housing, and transportation. city governments should not be too concerned about high local tax burden or necessarily seek to enhance financial independence for these factors do not exert a clear influence on urban population growth or labor supply.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.10
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• pp.315-322
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• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.

• Management & Information Systems Review
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• v.13
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• pp.99-125
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• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.

• Journal of the Korea Convergence Society
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• v.11 no.9
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• pp.243-260
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• 2020

The purpose of this study is to analyze measures to promote a private finance initiative aimed at public facility regeneration in the midst of sharp increase in local financial burden due to the low birthrate and rapidly aging population. In particular, the study looked at the case of promoting a private finance initiative through a local platform aimed at public facility regeneration in Narashino, Japan. The study is based on the relevant systems and policies, and government documents and statistical data on the Narashino case. The results show that the local platform helps the local government and participants share business expertise and experiences, leading to improvements in their expertise and business capability. The local platform allows them to identify and discuss potential business ideas in advance, which in turn encourages private investment business.