총 136페이지
26페이지 본문시작
1.재정·회계분야주민참여사례
2018지방회계제도글로벌리포트
스페인
State&LocalGovernment.https://www.whitehouse.gov/about-the-white-house/state-local-gov-
ernment/
마드리드
출처
AbouttheGASB.https://www.gasb.org/cs/ContentServer?c=Page&cid=1176168081485&d=&pa-
gename=GASB%2FPage%2FGASBSectionPage
HistoryofFASAB.http://www.fasab.gov/the-history-of-fasab/
재정·회계분야의
State&LocalGovernment.https://www.whitehouse.gov/about-the-white-house/state-local-gov-
ernment/
주민참여사례
Census.gov.https://www.census.gov/govs/
GovernmentOrganizationSummaryReport:2012.https://www.census.gov/content/dam/Census/
library/publications/2013/econ/g12-cg-org.pdf
Counties.https://www.usgs.gov/faqs/how-many-counties-are-there-united-states
이희종(스페인,한국공인회계사)
GASBStandards&Guidance.https://www.gasb.org/cs/ContentServer?c=Page&cid=11761600423
91&d=&pagename=GASB%2FPage%2FGASBSectionPage
PublicParticipation.http://www.gfoa.org/public-participation-planning-budgeting-and-perfor-
mance-management
Citizen’sGuide.https://www.fiscal.treasury.gov/fsreports/rpt/finrep/fr/16frusg/01112017FR_(Final).
스페인은지방정부의자율성이발달된국가중하나이다.시민의식발달과더불어인터넷기술발전은과거
pdf(p.2~8)
보다주민들에게더많은재정,정책정보와참여기회를제공하고있다.스페인에서재정·회계분야의주민
PAFRProgram.http://www.gfoa.org/pafr
참여가어떻게진행되고있는지마드리드의사례를통하여알아보고자한다.
BestPracticeforPAFR.http://www.gfoa.org/sites/default/files/GFR_OCT_11_41.pdf
VirginiaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/CommonwealthofVirginia.pdf
IllinoisPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfIllinois.pdf
MinnesotaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfMinnesota.pdf
스페인은 1512년 현재의 영토체제를 구축한 이래 역사적으로 지방정부의 지
서론
NevadaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfNevada.pdf
NewYorkPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateofNewYork.pdf
역색및독립성이매우강하게유지되고있는국가이다.1976년독재자였던프
NorthCarolinaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfNorthCarolina.pdf
란시스코프랑코총통의사후,1978년공포된신헌법을통해,국가권력의중앙
ColumbiaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/DistrictOfColumbia.pdf
화를지양하고각지방정부를통한권력의분산을모토로한헌법체계를수립
CAStateFinancialData.https://bythenumbers.sco.ca.gov/
LAPublicData.http://www.lacontroller.org/publicrecords
하였다. 스페인 헌법 제 148조는 중앙정부와 지방 자치정부의 권한 부담에 관
ParticipatoryBudgetingProject.https://www.participatorybudgeting.org/pb-map/
해 규정하고 있으며, 각 자치정부는 광역지자체인 17개 자치주(Communidad
PublicParticipationPlaybook.https://obamawhitehouse.archives.gov/blog/2015/02/03/announc-
ing-us-public-participation-playbook.
Autonomia)와2개자치시(Ceuta및Melilla),중역지자체인50개도(Provinca)
https://participation.usa.gov/#_1what
및2개자치시,기초지자체인8,097개의시(Municipio)로구분된다.이중기초
TheThirdOpenGovernmentNationalActionPlan.https://obamawhitehouse.archives.gov/
blog/2015/10/27/advancing-open-and-citizen-centered-government
지자체는 중앙정부와광역지자체로부터위임받은정책분야,즉 지역주민에게
https://obamawhitehouse.archives.gov/sites/default/files/microsites/ostp/final_us_open_govern-
가장밀접하게연결된도시개발,규제와세금등의도시정책을수행하고있다.
ment_national_action_plan_3_0.pdf
CityofThousandsOaks.http://www.gfoa.org/city-thousand-oaks-ca-best-practice-pub-
기초지자체의예산집행및권한의증대에따라,이에대한정보의제공과감독
lic-participation-planning-budgeting-and-performance,http://www.gfoa.org/sites/default/files/
u35/Attach_2_-_Project_Overview%20%282%29.pdf,http://www.toaks.org/home/showdocu-
및감사,그리고주민참여의중요성역시증대되고있다.
ment?id=9297
본리포트에서는스페인의기초지자체중수도이자가장규모가크며,선도적인
CityofKansas.http://www.gfoa.org/sites/default/files/2018AwardForExcellenceWinner-KansasCi-
tyMO.pdf
위치를취하고있는마드리드시를중심으로하여,마드리드의예산및회계분야
Fromcitizenfeedbacktoinclusiveinstitutions:10lessons.bySorenGigler.http://blogs.worldbank.
org/governance/citizen-feedback-inclusive-institutions-10-lessons
의주민에대한정보공개방법과주민들의의사결정등참여를촉진하기위한
FocusonCitizens-publicEngagementforbetterpolicyandservices.OECD.http://www20.iadb.
제도적장치등을분석하였다.
org/intal/catalogo/pe/2009/03785.pdf(p.17)
24
2018지방회계제도글로벌리포트
25
재정·회계분야주민참여사례
2018지방회계제도글로벌리포트
스페인
State&LocalGovernment.https://www.whitehouse.gov/about-the-white-house/state-local-gov-
ernment/
마드리드
출처
AbouttheGASB.https://www.gasb.org/cs/ContentServer?c=Page&cid=1176168081485&d=&pa-
gename=GASB%2FPage%2FGASBSectionPage
HistoryofFASAB.http://www.fasab.gov/the-history-of-fasab/
재정·회계분야의
State&LocalGovernment.https://www.whitehouse.gov/about-the-white-house/state-local-gov-
ernment/
주민참여사례
Census.gov.https://www.census.gov/govs/
GovernmentOrganizationSummaryReport:2012.https://www.census.gov/content/dam/Census/
library/publications/2013/econ/g12-cg-org.pdf
Counties.https://www.usgs.gov/faqs/how-many-counties-are-there-united-states
이희종(스페인,한국공인회계사)
GASBStandards&Guidance.https://www.gasb.org/cs/ContentServer?c=Page&cid=11761600423
91&d=&pagename=GASB%2FPage%2FGASBSectionPage
PublicParticipation.http://www.gfoa.org/public-participation-planning-budgeting-and-perfor-
mance-management
Citizen’sGuide.https://www.fiscal.treasury.gov/fsreports/rpt/finrep/fr/16frusg/01112017FR_(Final).
스페인은지방정부의자율성이발달된국가중하나이다.시민의식발달과더불어인터넷기술발전은과거
pdf(p.2~8)
보다주민들에게더많은재정,정책정보와참여기회를제공하고있다.스페인에서재정·회계분야의주민
PAFRProgram.http://www.gfoa.org/pafr
참여가어떻게진행되고있는지마드리드의사례를통하여알아보고자한다.
BestPracticeforPAFR.http://www.gfoa.org/sites/default/files/GFR_OCT_11_41.pdf
VirginiaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/CommonwealthofVirginia.pdf
IllinoisPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfIllinois.pdf
MinnesotaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfMinnesota.pdf
스페인은 1512년 현재의 영토체제를 구축한 이래 역사적으로 지방정부의 지
서론
NevadaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfNevada.pdf
NewYorkPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateofNewYork.pdf
역색및독립성이매우강하게유지되고있는국가이다.1976년독재자였던프
NorthCarolinaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/StateOfNorthCarolina.pdf
란시스코프랑코총통의사후,1978년공포된신헌법을통해,국가권력의중앙
ColumbiaPAFR.https://s3.amazonaws.com/gfoa/PAFR/2016/DistrictOfColumbia.pdf
화를지양하고각지방정부를통한권력의분산을모토로한헌법체계를수립
CAStateFinancialData.https://bythenumbers.sco.ca.gov/
LAPublicData.http://www.lacontroller.org/publicrecords
하였다. 스페인 헌법 제 148조는 중앙정부와 지방 자치정부의 권한 부담에 관
ParticipatoryBudgetingProject.https://www.participatorybudgeting.org/pb-map/
해 규정하고 있으며, 각 자치정부는 광역지자체인 17개 자치주(Communidad
PublicParticipationPlaybook.https://obamawhitehouse.archives.gov/blog/2015/02/03/announc-
ing-us-public-participation-playbook.
Autonomia)와2개자치시(Ceuta및Melilla),중역지자체인50개도(Provinca)
https://participation.usa.gov/#_1what
및2개자치시,기초지자체인8,097개의시(Municipio)로구분된다.이중기초
TheThirdOpenGovernmentNationalActionPlan.https://obamawhitehouse.archives.gov/
blog/2015/10/27/advancing-open-and-citizen-centered-government
지자체는 중앙정부와광역지자체로부터위임받은정책분야,즉 지역주민에게
https://obamawhitehouse.archives.gov/sites/default/files/microsites/ostp/final_us_open_govern-
가장밀접하게연결된도시개발,규제와세금등의도시정책을수행하고있다.
ment_national_action_plan_3_0.pdf
CityofThousandsOaks.http://www.gfoa.org/city-thousand-oaks-ca-best-practice-pub-
기초지자체의예산집행및권한의증대에따라,이에대한정보의제공과감독
lic-participation-planning-budgeting-and-performance,http://www.gfoa.org/sites/default/files/
u35/Attach_2_-_Project_Overview%20%282%29.pdf,http://www.toaks.org/home/showdocu-
및감사,그리고주민참여의중요성역시증대되고있다.
ment?id=9297
본리포트에서는스페인의기초지자체중수도이자가장규모가크며,선도적인
CityofKansas.http://www.gfoa.org/sites/default/files/2018AwardForExcellenceWinner-KansasCi-
tyMO.pdf
위치를취하고있는마드리드시를중심으로하여,마드리드의예산및회계분야
Fromcitizenfeedbacktoinclusiveinstitutions:10lessons.bySorenGigler.http://blogs.worldbank.
org/governance/citizen-feedback-inclusive-institutions-10-lessons
의주민에대한정보공개방법과주민들의의사결정등참여를촉진하기위한
FocusonCitizens-publicEngagementforbetterpolicyandservices.OECD.http://www20.iadb.
제도적장치등을분석하였다.
org/intal/catalogo/pe/2009/03785.pdf(p.17)
24
2018지방회계제도글로벌리포트
25
재정·회계분야주민참여사례
26페이지 본문끝
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