지역발전특별회계에 대한 지방자치단체 담당자 인식분석 및 함의: 생활기반계정을 중심으로

The special account for the regional development(SARD) was originally designed as a crucial tool for developing regions, especially underdeveloped regions. Life basis subaccount(LBS), a part of the SARD was introduced in order to strengthen the nature of the block grants of the account, which was expected to contribute to the regional development. This research explored the current practices of the LBS and pursued the recommendations for making the subaccount better. It was done by the surveys and interviews targeted to the local government officials. The results indicated the low rates of implementation of the projects in the LBS and rate introduction of new projects initiated by local governments. This research also revealed the recent tendency of increasing the numbers of both transferred projects from other accounts and carried-over projects without fund, both of which hamper the effective functioning of the LBS. In order to improve the current undesirable practices of the LBS, this research recommended strengthen the transparency of LBS, control the recent phenomena of increasing the number of transferred projects from other accounts and carried-over projects without fund. It also suggests that graded subsidy ratio needs to be abolished to increase the financial autonomy of local governments.