논문

The theme of this study concerns about the financial management tasks of local governments in accordance with the change of local administration environment.
Beginning with citizen-elelected chief executive era, citizen demands for better public services and regional development will be rapidly increased and between conflicts of central and local, intra and inter-local governemts might be rampant.
Also, the regional disparity might be enlarged in accordance with the administrative ability of chief exectutive.
Consequently, it is supposed that such trend of administrative environment will act as a burden to local finance and there might be a possibility that a local government faces financial crisis as were seen in foreign local goverments. In order to avoid and prevent this kind of crisis, first of all, local finance has to be operated with careful planning and managed efficiently.
In addition, entrepreneurial approach to enlarge their financial base is needed by local governments. Furthermore, this study proposes that promotion of local economy is essential in order to establish sound local autonomy system and to enrich local finance.