연구요약 ··········································································································································1
I. 연구 개요 ····································································································································25
1. 연구 개요 ···································································································································25
1) 연구 범위 ···································································································································25
2) 용역 기간 ·································································································································25
2. 연구 배경 ···································································································································26
3. 연구 내용 ···································································································································27
II. 오산시 재정환경 전망 분석 ···································································································28
1. 대내외 경제환경 ·····················································································································28
1) 세계 경제전망 ···························································································································28
2) 국내 경제 상황 ·························································································································31
2. 중앙정부 재정운용방향 ···········································································································33
1) 2020년 중앙정부 정책기조 ·····································································································33
(1) 중앙정부 2020년도 예산 편성 기조 ····················································································33
(3) 2020년 중앙정부 분야별 투자방향 ····················································································50
(4) 분야별 재원 배분 ····················································································································51
2) 지방자치관련 국가정책방향 검토 ·························································································52
(1) 지방자치법 전부개정 ··············································································································52
(2) 재정분권 관련 중장기 지방재정 정책 변화 ····································································53
(3) 재정 집행 강화 및 잉여금 축소 ··························································································54
3) 오산시 재정운용전략에 대한 시사점 ···················································································57
3. 경기도 재정운용방향 ···············································································································58
1) 경기도 민선7기 시정방향 ·······································································································58
(1) 5대 목표 16대 전략 ················································································································58
(2) 경기도 민선7기 공약 실천과제 및 예산 ············································································59
2) 경기도 2020년 예산 편성 방향 ·····························································································60
(1) 경기도 2020년 예산 개요 ······································································································60
(2) 경기도 2020년 예산 특징 ······································································································61
4. 오산시 경제 환경 및 재정운용 전망 ···················································································63
1) 오산시 행정 여건 ·····················································································································63
(1) 기본 현황 ··································································································································63
(2) 주요 시정 지표 ························································································································64
(1) 오산시 재정운용 기본방향 ····································································································73
(2) 주요 분야별 예산 편성 방향 ································································································75
(3) 재원 배분 방향 ························································································································76
3) 세입 여건 전망 ·························································································································77
(1) 세입여건 ····································································································································77
(2) 세입실적 및 세수전망 ············································································································78
(3) 연도별 지방세 부담액 ············································································································78
(4) 2013~2017년 지방세 징수실적 ······························································································79
4) 세출 여건 전망 ·························································································································80
5) 분야별 정책방향 및 투자계획 ·······························································································82
III. 오산시 재정운용 성과진단 ····································································································93
1. 오산시 세입 현황 분석 ···········································································································93
1) 결산상 세입규모 ·······················································································································93
2) 오산시 재정자립도 및 재정자주도 현황 ·············································································96
3) 재원별 세입현황 ·······················································································································99
(1) 재원별 세입 결산 규모 및 비중 추이 ················································································99
(2) 오산시 세목별 수입액 ········································································································100
4) 세입 체납액 현황 분석 ·········································································································102
(1) 타 지자체 대비 오산시 체납액 현황 ··············································································102
(2) 체납 누계액 및 징수 현황 ································································································106
(3) 지방세 체납액 현황 ··············································································································108
(4) 세외수입 체납액 현황 ··········································································································110
(5) 2019년 오산시 세외수입 운영실적 분석·진단 ······························································113
(6) 2018년 오산시 세외수입 운영실적 분석·진단 ······························································116
(7) 세외수입 확충 방안 ··············································································································119
2. 오산시 세출 현황 분석 ·········································································································122
1) 오산시 세출 결산 현황 ·······································································································122
(1) 2018년 오산시 세출결산 규모 ····························································································122
(2) 최근 5년 간 오산시 세출 규모 추이 ················································································123
2) 오산시 일반회계 세출 분야별 분석 ···················································································124
(1) 일반회계 분야별 세출 규모 및 비중 추이 ······································································124
(2) 분야별 세출 예산 편성 적정성 진단 및 조정 방향 ······················································126
(3) 2019년 세출 예산 중 자체예산 비중 ················································································128
(4) 주민 1인당 세출예산액 순위 ······························································································130
3) 특별회계 세출 분석 ···············································································································131
(1) 오산시 2018년 특별회계 규모 및 비중 추이 ··································································131
4) 2018년 오산시 집행 현황 ·····································································································133
(1) 일반회계 집행 현황 ··············································································································133
(2) 특별회계 집행 현황 ··············································································································135
5) 오산시 지역통합재정통계 ·····································································································138
IV. 재정운용지표 분석 ···············································································································139
1. 지방재정분석 ···························································································································139
1) 지방재정분석 개요 ·················································································································139
2) 2019년 오산시 재정분석 결과 ·····························································································141
(1) 오산시 재정분석 결과 개괄 ································································································141
(2) 오산시 재정분석지표 분야별 결과 개요 ··········································································144
(3) 오산시 재정분석 결과 유사단체 비교 ··············································································147
(4) 6개 중요 지표 분석 ············································································································148
3) 지표 상세 분석 ·······················································································································151
(1) 재정건전성 지표 ····················································································································151
(2) 재정효율성 지표 ····················································································································158
2. 세입세출관리지표 분석 ·········································································································174
1) 세입 관리지표 분석 ···············································································································174
(1) 미수납액 분석 ························································································································174
2) 세출 관리지표 분석 ···············································································································176
(1) 오산시 잉여금 현황 ··············································································································176
(2) 오산시 이월액 현황 ··············································································································180
(3) 보조금 반납금 현황 ··············································································································186
(4) 순세계잉여금 현황 ················································································································188
(5) 잉여금 발생의 원인 및 문제점 ··························································································193
(6) 잉여금 해소 방안 ··················································································································196
V. 오산시 세입 확충 전략 ········································································································197
1. 세입 추계 현실화 ···················································································································197
1) 예산상 세입과 결산상 세입 비교 ·····················································································197
(1) 결산상 세입과 예산상 세입 현황 ······················································································197
(2) 2020~2024년 오산시 세입추계 총괄 ················································································199
2. 지방교부세 확보 ·····················································································································200
1) 지방교부세의 개요 ·················································································································200
(1) 지방교부세 개요 ····················································································································200
(2) 지방교부세의 검사 및 시정 ································································································202
(3) 지방교부세의 교부 ················································································································203
2) 보통교부세의 산정 및 교부 ·································································································204
(1) 보통교부세의 산정 ················································································································204
(2) 보통교부세의 교부 ··············································································································205
(3) 최근 3년 간 보통교부세 산정 시 변화된 주요 내용 ····················································207
3) 중앙정부 지방재정 운영 현황 ···························································································209
(1) 2020년 지방재정 운영방향 및 지방재정 운영일정 개편 ··············································209
(2) 2020년 지방교부세 산정방향 ····························································································211
4) 2021년 교부세 산정 방향 및 대응 방안 ···········································································213
(1) 교부세 산정 방향 ··················································································································213
(2) 교부세 확보를 위한 오산시의 대응 방안 ········································································217
3. 국도비 보조사업 현황 분석 및 확보 방안 ·····································································218
1) 오산시 공모 현황 ···················································································································218
2) 오산시 공모사업 대응 전략 ·································································································229
(1) 중앙정부 지방재정운용방향 정책 및 지표 관리 ····························································229
(2) 오산시 사회조사 결과를 통한 시민 수요 반영 ····························································230
(3) 고용노동부 공모사업 현황 ··································································································231
(4) 보건복지부 공모사업 현황 ··································································································234
(5) 문화체육관광부 공모사업 현황 ··························································································242
(6) 경기도 문화관광 공모사업 현황 ························································································250
VI. 오산시 세출 효율화 방안 ···································································································258
1. 이월 및 불용 관리 ·················································································································258
1) 이월 및 불용의 발생 원인 ···································································································258
2) 오산시 집행 및 이월 현황 분석 ·························································································260
3) 이월 및 불용의 문제점 ·········································································································268
4) 이월 및 불용 억제 방안 ·····································································································270
(1) 재정안정화기금 신설 ············································································································270
(2) 결산 과정 강화 ······················································································································275
(3) 계속비 이월 근절 ················································································································275
(4) 재정건전팀 신설 및 예산 조기집행 관리 ········································································275
(5) 통합재정관리시스템 구축 및 활용 ····················································································276
2. 시책일몰제 시행 ·····················································································································280
1) 시책일몰제의 필요성 ·············································································································280
2) 시책일몰제를 시행하는 타 지자체 사례 ···········································································281
3. 재정사업 평가의 내실화 ·······································································································282
4. 세출 자금 집중 관리 ···········································································································283
1) 오산시 세출 자금 집중 관리 방안 ·····················································································283
2) 타 지자체 사례 ·······················································································································283
VII. 건전재정을 위한 재정 운영 기법 및 방향 ····································································284
1. 재정분권 대응 방안 ···············································································································284
1) 지방재정 4대 추진전략 ·········································································································284
2) 재정분권 후속조치 방안 ·······································································································285
2. 건전재정팀 신설 및 운영 ···································································································286
1) 타 지방자치단체의 건전재정팀 운영 사례 ·······································································286
2) 오산시 건전재정팀 도입 및 운영 방안 ·············································································287
3. 기금 및 특별회계 여유재원의 연기금투자풀 위탁 운용 ···············································288
1) 오산시 기금 운용 현황 ·········································································································288
2) 중앙정부의 기금 운용 현황 ·······························································································290
3) 중앙정부 연기금투자풀 위탁 현황 ···················································································291
3) 오산시 여유재원 운용 개선 방안 ·······················································································292
4. 주민참여예산사업 효과성 확대를 위한 현황 분석 방안 ···············································294
1) 사업 분석 및 효과성 평가 시급 ·······················································································294
2) 타 지자체 사례 ·······················································································································295
VIII. 결론 ·······································································································································301
1. 결론 ···········································································································································301
2. 성과 및 한계 ···························································································································301
- 문의 : 02-336-0619/ 연구용역 보고서 열람은 오산시로 문의 부탁드립니다.
- 메일 : [email protected]