Abstract

Among the writings on local government operation published since the 1970s until recently in the UK, which can be said to be the suzerain of local autonomy the representative characteristic is the focus of research on the logic that threatens the traditional status of local autonomy which has been understood as a sound symbol of democracy in the past. Korea has been experiencing incomplete local autonomy with insufficient decentralization for over 30 years but it is not much different in that local autonomy is rapidly being absorbed into turbid central politics as in the UK and Western Europe. In addition to the influence of central politics lacking national trust local election officials bandwagon of popularism drives unit local governments to serious budget waste. The problems arising from the continuous budget waste and lax financial management of local governments can be limited to a unit area in a microscopic view but expand as a side effect of the nation's overall financial management in a macroscopic view. In particular, such a side effect is that it promotes distrust between social classes, while eventually causing serious obstacles in the operation of local autonomy, which is the basis of democracy. The patterns of budget waste in the budget management process of local governments typically show behaviors such as hasty decisions, exhibitionism, patronage and sharing. The main background of this problem is the selfish judgment of the political party that does not properly accept the voters' demands. In other words, rather than managing their finances soundly, they focused only on spending their budgets by pandering to popularity. It has also encouraged a waste of budget due to the private use of public powers. Therefore, we urge the introduction of a local government bankruptcy system and a taxpayer lawsuit system as a way to solve the problem. At the same time, the improvement and strengthening of the ordinance legislative power which has been continuously requested from the local government field and that is an urgent issue. Along with improvement of the current self-audit function of local governments. In the future I would like to suggest that it is necessary to establish a 'Local Board of Audit and Inspection' gradually divide the country into regions.

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