[논문] 지방자치단체에 대한 재정분석과 신용평가 결과의 비교

지방자치단체에 대한 재정분석과 신용평가 결과의 비교* - 지역경제변수가 미치는 영향을 중심으로 - 〔Abstract〕 This study tries to compare the results of financial analysis and credit ratings of local governments to find out whether there are any differences and what causes, if any, those differences. It also looks at the effects of local economic variables on those financial analysis and credit ratings of local governments. The data used in this study came from the financial diagnosis report of local governments by the Ministry of Government Administration and Home Affairs and credit ratings of local governments by the Korea Research Institute of Local Administration, The analytical result shows that there are differences between the rankings of local governments` financial analysis and credit rating although which is not statistically significant. The reason might be that the aim of those two reports is slightly different so that the variables used also are quite different in a way that financial analysis report emphasizes m…
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