Abstract
Since the financial analysis system was implemented, 34 years have passed for general local governments and 12 years for educational autonomous administrative agencies. Until now, the two systems have been systematically developed through the process of isomorphism and dimorphism. Local financial analysis and local education financial analysis are common in that they are conducted by the central government for the purpose of local fiscal soundness and efficiency, but various institutional differences have been made due to differences in the roles and functions of general and educational governments. This study attempted to fill this research gap with a sense of the problem that comparative research between financial analysis and educational financial analysis has not yet been systematically conducted. First, after reviewing previous studies on general financial analysis and educational financial analysis the historical and environmental contexts of each financial analysis were reviewed, and the current operation status of each system was compared based on the indicator system and analysis process. Finally, based on the results of the comparative analysis, suggestions for the development direction of local fiscal analysis were presented.
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