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本文考察了韩国地方政府财政决定机制的两类主要影响因素。其中一类是作为地方政府管辖权的外部影响因素的国家法律,它规范着地方政府的财政管理,而另一类则是地方政府的内部影响因素和代议制民主下市民、官员、政治家之间的有力互动。与地方财政管理相关的两个国家法律是地方自治法和地方财政法,但与地方自治法相比,地方财政法对地方财政的合法运行具有更为具体的影响。为了反映1991年恢复实施地方自治法之后的主要发展,地方财政法于2005年进行了根本性改革。围绕地方政府财政决定机制的三个主体(即市民、官员和政治家)的最大化行为,将导致从全社会立场观点看来并非最优化的地方政府的财政均衡。在代议制民主下,三个主体行为之间的信息不对称将产生更为糟糕的局面。缓解信息不对称问题的一个可能方式是培育市民对公共服务的价格意识。如果关于公共服务的财税价格概念在市民中得以普及,那么地方政府财政决定机制足以更具社会效率地运行。
This article examines two main types of factors that determine the fiscal decision mechanism of local governments in South Korea. One of these is the national law that is the external influence of local government jurisdiction, which regulates the financial management of local governments while the other is the internal influence of local government and the citizens, officials and politicians under the system of representative democracy Strong interaction. The two national laws related to local fiscal management are local autonomy law and local finance law. However, compared with the local autonomy law, local finance law has a more specific impact on the legal operation of local finance. In order to reflect the major developments since the resumption of the Local Self-Governing law in 1991, the local fiscal law underwent a fundamental reform in 2005. The maximization of the three main bodies (ie, citizens, officials and politicians) around the fiscal decision-making mechanism of local governments will result in the fiscal balance of local governments that are not the most optimal from the perspective of the whole society. Under the representative democracy, the information asymmetry between the three main actors will have a worse situation. One possible way to alleviate the problem of information asymmetry is to foster a sense of price for the public about public services. If the concept of fiscal and taxation on public services is popularized among citizens, then the local government’s financial decision-making mechanism can operate more socially and efficiently.