논문

Generally, The activities of local governments are divided into general administration(police and fire service etc.) and entrepreneurial administration (water and sewage, subway, and medicare etc). According to the major findings of preliminary study and survey, the result findings are as follow;
First, in the viewpoint of service delivering structure style, it was proved that direct management by local governments have had more problems than indirect management by public corporation in such all management factors as budget and accounting system, long-term investment planning, assets management, external supporting system, financially self supporting system, cost management, personal traits. Second, the efficient management model was classified according to service delivering structure style. In case of local government enterprises, the financially self supporting system factor has a pivotal role in efficient management of local public enterprises. In order to carry out local government invested enterprises efficiently, however, the first prerequisite is the improvement of process system like compilation of the budget, implementation, closing accounts, feedback. Finally, It is recommended to establish a firm foundation on which an independent business could be existed, apart from direct bureaucratic control of local government executives. And at the same time, the public spirit and business management sense of projects should be interrelated with systemic financial management.