The Korea Local Administration Review

This study focuses on state control, autonomy level, management efficiencyin french local budgets operation. In France, due to the long-establishedpolitical and administrative culture, the local budgets unlike a general discussionare influenced by state control and the level of autonomy has been maintainedunder the legal limit. In other words, the state’s local representative, theGovernor(préfet) or the intervention of the regional accounting courts(chambresrégionales des comptes) is strong and the autonomy is closely related to theaccountability. On the other hand, the management of local budgets in order toimprove efficiency introduced the concept of autonomous resources, created thefinancial ratios that can analyze the financial situation among local communitiesand promoted the reform of accounting methods. Citizen participation in localbudgets is still lower.
□ Keywords : local budgets, state control, autonomy level, management efficiency