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.
The gap between Seoul metropolis and the local satellites has been widening in Korea. The crisis of the regional economies is mainly due to the super-centralization of politics, economy, and the culture. The lack of the ability to innovate in the regions is another important factor. Therefore the way out of the crisis is decentralization and regional innovation. Decentralization involves deconcentration, devolution, and local autonomy in the fields of economic activities, administration, public finance, and education & culture. Regional innovation involves establishing the regional innovation system, educational innovation, culture innovation, and political innovation. Without decentralization, regional innovation would be impossible. As a democratic alternative, 'decentralization and regional innovation' is a new vision of the regional development in Korea. It's vision coincides with those of endogenous development strategy, people-centred development strategy, and post-fordist development model. The philosophical base of 'decentralization and regional innovation' should be self-determination and self-management. We must pursue the policy of decentralization and regional innovation directed toward progressive values of participation, solidarity, and ecology. Against the market-oriented decentralization we should move toward a community-oriented decentralization. The core elements of alternative development model in the 21st century might be decentralization, innovation, participation, solidarity, and ecology.
The important issue, for both central and local governments in the 2000's is financial reconstruction and administrative reform. And, pursuing a policy of government decentralization has been regarded as an important issue in 1990's, and since 1999 it has received much attention at the central government and local government levels. In 1999,the Government Decentralization Law was passed. As expected, that the relationship between the central and local government has changed drastically. This report gives a study of Basic Concepts of Reform of Public Sector Accounting System in Local Government, and so on, is presented as follows : 1. Introduction. 2. Central Public Finance and Local Public Finance : An Overview. 3. Issues of Public Sector Accounting System in Local Government. 4. Conversion of Public Sector Accounting System in Local Government. 5. Development of Public Sector Accounting System in Local Government. 6. New Public Management. 7. Conclusion.
This thesis examines teachers' perceptions of the relationship between teachers and \ngovernment in the field of curriculum development, in the light of changes in the mode of \ncurriculum control under which teachers carry out their work in Korea and England. In \nboth countries, major recent legislation has brought about fundamental revisions of the \ncurriculum. In Korea, the 1992 sixth National Curriculum declared a decentralization of \ncurriculum development, ostensibly attempting to decrease government control over \nteachers. In England, the 1988 Education Act imposed a national curriculum: this \nrepresented an increase in government control over teachers. \nThe thesis begins with a review of theoretical work relating to modes of curriculum control \nand professionalism. It then offers accounts of the historical and cultural context of \ncurriculum development and professionalism in Korea and England, providing overviews \nof curriculum development, teacher education relating to curriculum development, \nteachers' organizations, hierarchies in society and schools, gender differences in the \nteaching profession, inspection of teachers, and teachers' relations with parents. \nA central issue for the thesis is the idea of teachers' professionalism in relation to \ngovernment intervention in curriculum development. It is the main assumption of the study \nthat teachers' professionalism in the field of curriculum control can be best analysed \nthrough an examination of the context in which it is embedded. Thus, this thesis involves \nempirical studies of structured samples of six primary schools in Korea and nine primary \nschools in England; questionnaires, interviews and case studies were administered in both \ncountries. These investigations focus on comparing the teachers' perceptions of curriculum \n&-YQlppment. and professionalism in their different cultural contexts. Comparison serves \nto improve contextual understanding of teachers' professionalism within two different \ntrends: centralization and decentralization. \nExamination of the empirical data reveals both similarities and differences between \ndifferent teachers within each country, and also between teachers in the two countries. \nOverall, Korean teachers feel that they have only a restricted role in implementing the new \ncurriculum in their own classroom, despite the recent change which introduced some \ndecentralization in curriculum policy.. Compared with this situation in Korea, despite \ngovernmental intervention in curriculum development the majority of English teachers may \nbe characterized as still having an autonomous role in implementing the curriculum. \nAlthough there were different orientations and degrees of control among both groups of \nteachers, the belief in the desirability of teacher control of the curriculum has been a \ndominant perspective with widespread acceptance in the two countries. \nThis thesis supports the view that teachers' professionalism is shaped by social, political, \neducational and institutional cultures in a very complicated fashion, and cannot be \nexpected to change quickly or easily. It also demonstrates that teachers' professionalism \ncannot be conceptualized simply in terms of movement along the continuum between \ncentralization and decentralization. The thesis argues that teachers' professionalism in \nrelation to government intervention is affected much more by-what teachers think, which \nis shaped in their own cultural contexts, than by the nature of the change itself as defined \nby the legislation/Accordingly, it suggests that the strategies for enhancing teachers' \nprofessionalism in relation to curriculum development should be considered with reference \nto the cultural contexts within which they are practised.