지방자치단체의 불용액 현황

Abstract

This article examines local goverment’s unused-spending status-quo by defining unused-spending concepts based on theoretical approach and highlighting the relationshp between central-local financial actitvities.
 As a result, we argue that the perception of local government’s unused-spending depends largely on how organizational performances are; there are different approach between agent theory approach and resource based view approach. we found the external factors increasing the unused-spending at the relationship between local government and central government’s department. Local governments’ financial autonomy depends largely on the amount of subsidy from central government’s project. This relationship influences the growth of the unused-spending by rapid project process short time lag to spend budget implementation. Also, it reduces local government’s creative budget plan before receiving the subsidy.
 we suggest policy alternatives to manage the unused-spending amount at local government. Our suggestions is about the improvement of the special fund account by using sunset law that designate the termination of governmental program unless the legislature affirmatively acts to renew it.