프랑스 지방자치단체 재정자치의 논거에 관한 연구

Abstract

The purpose of this study is to offer a resonable perspective of local government financial autonomy according to the policy decentralization by focusing on the french experience and to seek suggestions for this policy. In order to explain and analyse french local financial system, this article used the analytical framework concerning the variable elements that can be explained local financial autonomy system in France. This study tried to find the basic principes including financial logic of decentralization, and how these principes had application to local finance. A further purpose is to describe the current and emerging factors of local finance structure in France after the policy decentralization. This study finds the following facts: 1) a guaranty the freedom administration local government in law system of unitary nation 2) the prohibition control of local government on the other local government 3) a simultaneous transfer of competences and resources and a integral compensation of charges 4) the rigorous management control on the financial activity in local government.