(사)국제융복합연구원

키워드

초록

This study explores strategies to enhance fiscal transparency and accountability
for strengthening the fiscal soundness of local governments. Fiscal soundness signifies
the capacity of local governments to continuously provide necessary public services to the
community, invest in infrastructure, and effectively respond to changing demands. Fiscal
transparency involves the public disclosure of government financial activities and policy intentions, while fiscal accountability refers to the obligation of the government and public
officials to explain and justify financial decisions and actions. This research analyzes the
impact of fiscal transparency and accountability on the fiscal soundness of local
governments through domestic and international case studies, identifying obstacles in
implementation. Based on these findings, the study presents specific strategies and
policy recommendations to enhance fiscal transparency and accountability and improve
the fiscal soundness of local governments. Additionally, the study highlights the need for
in-depth research on overcoming obstacles in fiscal reform implementation and the
long-term effects of enhancing fiscal transparency and accountability.v

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