논문

Beginning with citizen-elected chief executive era, regional citizens are concerned with the first bill of budget in local government.
So the objectives of this article are to find the problems of budget preraration system in local government and to offer the alternatives to solve them. Toward this end, this study analyzed ①budget preparation systems : the form of budget, organizations of budget preparation and related legal systems, ②budget preparation theories : macro budgeting vs. micro budgeting, synoticism and incrementalism, ③budget preparation process : the behavior of local government personnels and participation of citizen.
As the result of analysis, the local budget preparation system is mostly dependent upon the central budget outcomes(ex. subsidies, local sharing taxes and local transfers, etc.) The budgeting process and budget review are made irrationally and incrementally by general administratoys. The trems of budget preparation and review are too short to reflect the demand of citizens.
Consequently, it is supposed that imdependence and self-control of local government budget are insured by local government and various budget systems(ex. Performance Budgeting, PPBS, ZBB, Capital Budgeting, Entrepreneurial Budgeting System, etc.) are experimented by long-term perspectives. In addition, the change of fiscal year, development of professional educational and trainning courses, connecting with mid-term local fiscal plans and revitalization of citizen participation in shortly.