제목 차례 

I. <화성시 재정분석 및 개선방안 모색> 연구개요 11

1. 연구개요 11

2. 연구배경 11

3. 세부 연구내용 11

II. 화성시 재정 현황 분석 13

1. 5년 치 결산으로 본 화성시 재정(2014년~2018회계연도) 13

1) 화성시 재정 기본 현황 13

2) 화성시 5년간 세입 세출 잉여금 결산 현황(총괄) 19

3) 화성시 세입 5년 결산 현황 21

4) 화성시 세출 5년 결산 현황 33

5) 특별회계 세입세출 현황 56

2. 통합공시 지표로 본 화성시 재정(2018회계연도 결산 기준) 74

1) 총괄 개요 74

2) 지표별 재정분석 76

3. 2019년 행정안전부 재정평가로 본 화성시 재정(FY2018) 118

1) 행정안전부의 지방자치단체 재정분석 개요 118

2) 행안부 지방재정분석의 문제점 및 개선점 122

3) 행안부 재정분석 화성시 평가 결과 124

① 총괄요약(시-1 유사단체 최우수단체) 124

② 화성시 재정분석지표별 세부 분석 127

III. 화성시 재정 현안 및 대응방안 141

1. 잉여금 과잉 개선 방안 제안 141

1) 화성시 잉여금, 이월금, 순세계잉여금 현황 141

2) 잉여금 과잉의 문제와 원인 148

3) 잉여금 과잉 개선 방안 150

4) 행정안전부의 결산상잉여금 축소 노력 강화 151

2. 세외수입 징수율 제고 방안 153

1) 지방세외수입의 의의와 문제점 153

2) 화성시 세외수입 징수 운영실적 나쁨 수준 153

3) 화성시 세외수입 개선 제언 155

3. 화성시 공무원수 증원 제안 158

1) 화성시 공무원수 유사단체 하위수준 158

2) 공무원인건비비중도 유사단체 최하위 158

3) OECD 평균 일반정부고용 17.7%, 한국은 7.7%(2017년 기준) 159

4) 행정안전부, 공무원증원에 호의적 159

IV. 화성시 재정 미래 분석 163

1. 화성시 중기지방재정계획 보완 제안 163

1) 중기지방재정계획 제도 개요, 문제점 163

2) 화성시 중기지방재정계획 개선제안 164

① 지역발전 및 재정운용의 목표·전략 등 기본방향 수립 선결돼야 164

② 중기지방재정계획의 기본은 정확한 세입추계 165

③ 중기지방재정계획 취지 살릴 지방자치단체 조례 필요 167

2. 화성시 경제사회 전망에 따른 재정발전 방향 168

1) 화성시 기본현황 168

2) 화성시 재정 전망 172

3) 화성시 중장기 재정발전방안 제안 183

① 재정안정화기금 신설 183

② 시책일몰제 시행 187

③ 세출 자금 모(母)계좌 집중 관리 188

④ 기금 및 특별회계 여유재원 연기금 투자풀 위탁 운용 189

⑤ 미래전략사업부지 확보 T/F팀 운영(달성군 2018지방재정개혁 우수사례) 191

3. 지방재정분권 강화에 따른 중장기 대응 방향 제안 193

1) 지방자치법 전부 개정 193

2) 재정분권 관련 현 정부의 중장기 지방재정 정책 194

3) 재정분권 정책 추진 향후 일정 195

4) 화성시 재정운용 대응 방향 제안 196

- 문의 : 02-336-0619/ 연구용역 보고서 열람은 화성시로 문의 부탁드립니다.
- 메일 : [email protected]

< 차 례 >

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]

■ 과업명
2020 서울시 예산학교 운영

■ 주최
서울특별시

■ 주관
희망제작소

■ 사업기간
2020.3.6.-12.28.

■ 교육목적
– 시민주권 강화를 위한 통합적 예산학교 운영
숙의예산교육, 권역별(기본) 교육, 주제 및 대상별 특화 교육의 운영 주체를 하나로 통합하여 일관된 교육 방향 및 관점을 전달하고 효과적인 운영방안을 검토함.

– 더 많은, 더 다양한 시민의 참여를 위한 새로운 참여 경로 지속적인 제시
주제 및 대상별 교육(장애인)을 보완하여 지속적인 시민참여 경로를 제공하고, 또 다른 사회적 약자를 위한 기본교육(이주민, 사회재난)을 설계함. 온라인 교육을 신규 기획·개설하여 오프라인 교육참여가 어려운 시민의 참여예산 학습 통로를 마련함.

– 시민참여예산학교의 질적 개선을 위한 교육내용 및 과정 안정화
교육내용 및 운영방식을 집중적으로 고민할 수 있으며, 교육 일정 및 장소를 다양하게 제공할 수 있는 위탁 교육의 장점을 살려, 안정적인 교육 제공을 통해 시민의 예측 가능한 참여(능동적인 참여)를 유도함.

■ 목차
Ⅰ. 예산학교 개요
1. 사업 개요
2. 교육 운영 개요

Ⅱ. 교육과정 기획 및 개발
1. 기획 배경 및 목적
2. 공통교재 제작
3. 숙의예산과정
4. 참여예산과정 「권역별(기본) 교육」
5. 참여예산과정 「특화 교육」
6. 참여예산과정 「온라인 교육」

Ⅲ. 교육 운영
1. 교육 운영 결과
2. 디자인 및 홍보
3. 기록물 제작
4. 기타

Ⅳ. 신청자·수료자 특성 및 설문조사 결과 분석
1. 신청자·수료자 특성
2. 설문조사 결과 분석
3. 요약

Ⅴ. 평가 및 제언
1. 예산학교 기획
2. 예산학교 운영
3. 온라인 교육
4. 시민참여예산제 운영

Ⅵ. 부록
1. 교육 사진
2. 워크숍 결과물
3. 교육 설문지

■ 펴낸 날
2020. 12. 16.

■ 과업명
구로구 마을공동체 및 주민자치 융합을 위한 중간지원조직의 역할 모색 연구

■ 발주처
구로구 마을자치센터

■ 과업기간
2020. 8. 31. ~ 2020. 12. 11.

■ 과업목적
– 구로구 마을공동체와 주민자치위원회 간의 유기적 연결 방안을 모색
– 실질적 주민자치의 실현을 위한 구로구 주민자치회 추진 방향을 도출

■ 목차
제1장 연구의 개요

제2장 마을공동체 및 주민자치 추진현황
1. 마을공동체 추진현황
1) 마을공동체 추진근거
2) 마을공동체 운영현황
3) 구로구 마을공동체 운영현황
2. 주민자치 추진현황
1) 주민자치 추진근거
2) 주민자치위원회 운영
3) 주민자치회 운영
3. 요약 및 시사점

제3장 구로구 마을공동체 및 주민자치 참여주민 인식조사
1. 개요
2. 심층인터뷰
1) 심층인터뷰 개요
2) 심층인터뷰 분석
3. 설문조사
1) 설문조사 개요
2) 설문조사 분석
4. 요약 및 시사점

제4장 구로구 마을공동체 및 주민자치 융합을 위한 과제
1. 융합을 위한 방향
2. 융합을 위한 중간지원조직 역할 및 과제
부록

■ 연구진
정창기 희망제작소 대안연구센터 센터장
이규홍 희망제작소 대안연구센터 연구원
이다현 희망제작소 대안연구센터 연구원

■ 펴낸 날
2020.12.

■ 과업명
2030순천시 중장기 발전계획 수립연구

■ 발주처
순천시

■ 과업기간
2017.09.~2018.06.

■ 과업목적
– 2030순천시 중장기발전계획의 수립과정에 다양한 이해관계자들과 시민들이 참여하여 토론, 숙의하고 의사결정하는 과정을 적극적으로 도입함. 2030순천시 중장기발전계획이 시민들의 공감과 이해 속에서 지속성과 실현가능성을 높일 수 있도록 연구방향을 설정. 이와 함께 국가와 광역지자체의 각종 상위계획 및 순천시의 분야별 중․장기 계획, 2030 순천시 도시기본계획 등 기존계획을 충분히 검토하여 미래비전과 발전전략이 국가 및 지역 계획과 부합되는 체계적이며 구체적인 계획이 되도록 연구를 진행하였음.
– 순천시 현재의 지리적․경제적․사회적 여건과 함께 국제적인 정책흐름을 반영하여 도시경쟁력 강화와 지역경제 활성화, 시민 삶의 질 향상, 미래사회 대응에 중점을 두고 2030 순천시 중장기발전계획을 수립하였음.

■ 목차

제1장 개요
Ⅰ 연구개요
1. 연구개요
2. 연구배경 및 목적

Ⅱ 연구진행
1. 연구범위
2. 연구진행

제2장 현황분석
Ⅰ 순천의 현황
1. 자연환경적 특성
2. 인문환경적 특성
3. 2030순천시 도시기본계획

Ⅱ 해외 사례
1. 독일, 프라이부르크
2. 네덜란드, 암스테르담
3. 일본, 도야마
4. 싱가포르
5. 미국, 포틀랜드
6. 일본, 아와지시마

제3장 시민주도 연구
Ⅰ시민주도 연구의 개요
1. 개요와 의미

Ⅱ 시민주도 연구
1. 상상테이블
2. 시민미래참여단

Ⅲ 시민이 만든 2030순천시의 미래
1. 시민이 만든 2030순천시의 미래
2. 시민미래참여단의 2030순천시 세부목표

제4장 2030순천시의 미래
Ⅰ 2030순천시 미래의 키워드
1. 순천시민과 시민사회 : 시민 스스로 만드는 미래세대를 위해 균형발전하는 순천
2. 전문가 자문
3. 정책 및 트렌드
4. 종합분석

Ⅱ 2030순천시의 미래 : 시민과 함께 미래의 혁신을 준비하는 순천
1. 2030순천시의 미래
2. 2030순천시 중장기계획의 방향

제5장 2030순천시, 7대분야 핵심과제
Ⅰ 경제산업분야 – 창의적 혁신과 미래가 있는 일자리
Ⅱ 농업농촌분야 – 지속가능한 미래농촌, 순천
Ⅲ 행정자치분야 – 시민의 삶을 바꾸는 자치공동체, 순천
Ⅳ 교육평생학습 분야 – 모두의 배움터, 순천
Ⅴ 보건복지분야 – 모두 함께 어우러진 도시, 순천
Ⅵ 도시환경분야 – 누구나 살고 싶은 도시, 순천
Ⅶ 문화관광분야 – 모두의 놀이터, 순천

제6장 재정 및 투자계획
Ⅰ 경제산업분야
Ⅱ 농업농촌분야
Ⅲ 행정자치분야
Ⅳ 교육평생학습분야
Ⅴ 보건복지분야
Ⅵ 도시환경분야
Ⅶ 문화관광분야

참고문헌

■ 연구진
– 연구책임
권기태 희망제작소 부소장

– 연구진
인은숙 희망제작소 뿌리센터장
김지헌 희망제작소 뿌리센터 팀장
오지은 희망제작소 사회혁신센터 팀장
박정호 희망제작소 뿌리센터 연구원
정환훈 희망제작소 뿌리센터 연구원
이다현 희망제작소 뿌리센터 연구원
조준형 희망제작소 뿌리센터 연구원
옥세진 희망제작소 부소장
송정복 희망제작소 경영기획실 연구원
박흥석 희망제작소 경영기획실 연구원
강현주 희망제작소 사회혁신센터 연구원
한현숙 희망제작소 경영기획실 연구원
조현진 희망제작소 일상센터 팀장
김현수 희망제작소 사회혁신센터 연구원
방연주 희망제작소 이음센터 팀장

■ 펴낸 날
2018. 06.