지방예산결산심사

머리말 / 일러두기 / 3

제1편 지방재정 총론
제1장 지방재정의 기초이론
제1절 지방재정의 의의 ····································· 47
제2절 지방재정과 국가재정 ·································· 60
제3절 지방재정 분석지표 ···································· 64
제4절 지방경비의 특징과 분류 ······························· 72
제5절 지방세와 세외수입 ···································· 79
제2장 지방재정조정제도
제1절 지방교부세 ·········································· 97
제2절 국고보조금 ········································· 105
제3절 광역?지역발전특별회계 ································ 112
제4절 시·도의 지방재정조정제도 ···························· 118
제5절 지방교육재정 ······································· 123
제3장 지방재정관리제도
제1절 지방재정관리제도 ···································· 135
제2절 사전적 지방재정관리제도 ······························ 138
제3절 사후적 지방재정관리제도 ····························· 145
제4장 지방공기업
제1절 지방공기업의 의의 ··································· 153
제2절 지방공기업의 경영형태 ······························· 156
제3절 지방공기업의 경영 ··································· 160
제4절 지방공기업의 요금관리 및 평가 ························ 163
제5절 지방공기업의 운영실태 ······························· 164
제6절 민·관공동출자사업(제3섹터) ·························· 167
제7절 민간투자사업 ······································· 169
제5장 공유재산의 관리와 심사
제1절 공유재산의 관리 ····································· 175
제2절 공유재산의 관리계획 ································· 179
제3절 공유재산관리계획의 심사 ······························ 183
제6장 복식부기와 재무보고서
제1절 복식부기회계의 도입배경 ······························ 187
제2절 복식부기회계 원리 ··································· 188
제3절 자산 및 부채회계 ···································· 202
제4절 수익 및 비용회계 ···································· 211
제5절 재무회계 결산 ······································ 216
제6절 재정분석 및 재무보고서 검토기준 ······················· 228

제2편 예산안 심사
제1장 예산의 기초이론
제1절 예산의 의의 및 원칙 ································· 243
제2절 예산의 분류 ········································ 255
제3절 예산의 편성 ········································ 261
제4절 세입·세출예산 과목구분과 설정 ························ 268
제5절 세입??세출예산의 편제 ································· 282
제6절 예산배정 및 집행 ···································· 297
제7절 예산제도의 개혁 ····································· 321
제2장 예산안의 심사절차
제1절 상임위원회가 설치된 의회 ····························· 327
제2절 상임위원회가 없는 의회 ······························· 332
제3절 지방의회의 예산안 수정 ······························ 335
제4절 예산안의 이송·고시·재의 및 대법원 제소 ··············· 339
제3장 예산안 심사
제1절 예산안 심사시 참고자료 활용방법 ······················ 343
제2절 예산안 심사 ······································· 348
제3절 예산안심사시 착안사항 ······························· 380
제4절 추가경정예산안 심사시 착안사항 ······················· 412

제3편 결산심사
제1장 결산의 기초이론
제1절 결산의 의의 ········································ 419
제2절 결산절차 ··········································· 421
제3절 결산검사 ··········································· 433
제4절 지방의회의 결산승인 ································· 448
제5절 결산서의 구조 ······································ 451
제2장 결산심사
제1절 결산에 대한 새로운 패러다임 ·························· 463
제2절 결산심사시 주요 착안사항 ····························· 468
제3절 결산심사시 부문별 착안사항 ··························· 478
제4절 예비비지출 승인 착안사항 ························································· 493

제 4 편 지방채 및 기금 심사
제1장 지방채 심사
제1절 지방채의 기초이론 ······································································ 497
제2절 지방채의 발행 ············································································ 510
제3절 지방채 심사시 착안사항 ···························································· 520
제2장 기금 심사
제1절 기금제도 ······················································································ 525
제2절 기금결산 및 기금운용계획안 심사 ··············································548

부 록
1. 지방재정법 / 569
2. 지방재정법 시행령 / 583
3. 지방자치단체 경비부담의 기준등에 관한 규칙 / 610
4. 지방자치단체 기금관리기본법 / 616
5. 지방자치단체 기금관리기본법 시행령 / 620
6. 지방자치단체 예산편성 운용에 관한 규칙 / 624
7. 지방자치단체 예산편성 / 625
8. 지방자치단체 회계기준에 관한 규칙 / 682
9. 지방자치단체 재무회계과목총괄표(COA) / 691
10. 지방자치단체 재무회계과목 총괄표 해설 / 713

■ 색 인 / 771
■ 참고문헌 / 776