The Korea Local Administration Review

The problem of soundness in local finance has become one of very important issue in all countries. That problem is highly interlinked with other financial problems so the solution is very complicated. In France, they take advantage of local accountant bureau with promoting other policy. The organization of local accountant bureau was installed with enactment of decentralization in 1982 and has performed post-control of local budget and accounting. Particularly it forces to organize a balanced budget on local authorities but it can be called indirect method because their demand is not absolute. The organization of local accountant bureau has been strengthened its role for performing operational control focused on the efficiency of local finance to solve the problem of soundness as various conditions of local finance had changed. In other words, it is focusing on the qualitative control of financial operation and emphasizing obtainments of good result. Therefore, the implication suggested to us through French examples is that they has established local accountant bureau in province, they promote soundness and efficiency of local finance within frame of national budget and it is important to improve efficiency for enhancement of soundness by change of condition in local finance and for this. And they are improving qualitative control about local finance by utilizing the annual control programs.
 
□ Keywords: decentralization, local accountant bureau, soundness, budget control, efficiency