2017년 지방자치단체 재정분석 단체별보고서 · 2019-06-11 · 업무추진비는...

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목 차

Ⅰ. 서울특별시 ·························································································· 1

서울특별시(본청) ························································································ 3서울 종로구 ································································································ 6서울 중구 ···································································································· 9서울 용산구 ································································································ 12서울 성동구 ································································································ 15서울 광진구 ································································································ 18서울 동대문구 ···························································································· 21서울 중랑구 ································································································ 24서울 성북구 ································································································ 27서울 강북구 ································································································ 30서울 도봉구 ································································································ 33서울 노원구 ································································································ 36서울 은평구 ································································································ 39서울 서대문구 ···························································································· 42서울 마포구 ································································································ 45서울 양천구 ································································································ 48서울 강서구 ································································································ 51서울 구로구 ································································································ 54서울 금천구 ································································································ 57서울 영등포구 ···························································································· 60서울 동작구 ································································································ 63서울 관악구 ································································································ 66서울 서초구 ································································································ 69서울 강남구 ································································································ 72서울 송파구 ································································································ 75서울 강동구 ································································································ 78

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목 차

Ⅱ. 부산광역시 ························································································· 81

부산광역시(본청) ···················································································· 83부산 중구 ··································································································· 86부산 서구 ··································································································· 89부산 동구 ··································································································· 92부산 영도구 ································································································ 95부산 진구 ·································································································· 98부산 동래구 ······························································································· 101부산 남구 ··································································································· 104부산 북구 ··································································································· 107부산 해운대구 ···························································································· 110부산 사하구 ······························································································· 113부산 금정구 ······························································································· 116부산 강서구 ······························································································· 119부산 연제구 ······························································································· 122부산 수영구 ······························································································· 125부산 사상구 ······························································································· 128부산 기장군 ······························································································· 131

Ⅲ. 대구광역시 ························································································ 135

대구광역시(본청) ···················································································· 137대구 중구 ··································································································· 140대구 동구 ··································································································· 143대구 서구 ··································································································· 146대구 남구 ··································································································· 149대구 북구 ··································································································· 152

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목 차

대구 수성구 ······························································································· 155대구 달서구 ······························································································· 158대구 달성군 ······························································································· 161

Ⅳ. 인천광역시 ························································································ 165

인천광역시(본청) ···················································································· 167인천 중구 ··································································································· 170인천 동구 ··································································································· 173인천 남구 ··································································································· 176인천 연수구 ······························································································· 179인천 남동구 ······························································································· 182인천 부평구 ······························································································· 185인천 계양구 ······························································································· 188인천 서구 ··································································································· 191인천 강화군 ······························································································· 194인천 옹진군 ······························································································· 197

Ⅴ. 광주광역시 ························································································ 201

광주광역시(본청) ···················································································· 203광주 동구 ··································································································· 206광주 서구 ··································································································· 209광주 남구 ··································································································· 212광주 북구 ··································································································· 215광주 광산구 ······························································································· 218

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목 차

Ⅵ. 대전광역시 ························································································ 221

대전광역시(본청) ···················································································· 223대전 동구 ··································································································· 226대전 중구 ··································································································· 229대전 서구 ··································································································· 232대전 유성구 ······························································································· 235대전 대덕구 ······························································································· 238

Ⅶ. 울산광역시 ························································································ 241

울산광역시(본청) ···················································································· 243울산 중구 ··································································································· 246울산 남구 ··································································································· 249울산 동구 ··································································································· 252울산 북구 ··································································································· 255울산 울주군 ······························································································· 258

Ⅷ. 세종특별자치시 ················································································ 261

세종특별자치시 ························································································ 263

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목 차

Ⅸ. 경기도 ································································································ 267

경기도(본청) ···························································································· 269경기 수원시 ······························································································· 272경기 성남시 ······························································································· 275경기 고양시 ······························································································· 278경기 부천시 ······························································································· 281경기 용인시 ······························································································· 284경기 안산시 ······························································································· 287경기 안양시 ······························································································· 290경기 남양주시 ···························································································· 293경기 의정부시 ···························································································· 296경기 평택시 ······························································································· 299경기 시흥시 ······························································································· 302경기 화성시 ······························································································· 305경기 광명시 ······························································································· 308경기 파주시 ······························································································· 311경기 군포시 ······························································································· 314경기 광주시 ······························································································· 317경기 김포시 ······························································································· 320경기 이천시 ······························································································· 323경기 구리시 ······························································································· 326경기 양주시 ······························································································· 329경기 안성시 ······························································································· 332경기 포천시 ······························································································· 335경기 오산시 ······························································································· 338경기 하남시 ······························································································· 341경기 의왕시 ······························································································· 344경기 동두천시 ···························································································· 347

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목 차

경기 과천시 ······························································································· 350경기 여주시 ······························································································· 353경기 양평군 ······························································································· 356경기 가평군 ······························································································· 359경기 연천군 ······························································································· 362

Ⅹ. 강원도 ································································································ 365

강원도(본청) ···························································································· 367강원 춘천시 ······························································································· 370강원 원주시 ······························································································· 373강원 강릉시 ······························································································· 376강원 동해시 ······························································································· 379강원 태백시 ······························································································· 382강원 속초시 ······························································································· 385강원 삼척시 ······························································································· 388강원 홍천군 ······························································································· 391강원 횡성군 ······························································································· 394강원 영월군 ······························································································· 397강원 평창군 ······························································································· 400강원 정선군 ······························································································· 403강원 철원군 ······························································································· 406강원 화천군 ······························································································· 409강원 양구군 ······························································································· 412강원 인제군 ······························································································· 415강원 고성군 ······························································································· 418강원 양양군 ······························································································· 421

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목 차

ⅩⅠ. 충청북도 ························································································ 425

충청북도(본청) ························································································ 427충북 청주시 ······························································································· 430충북 충주시 ······························································································· 433충북 제천시 ······························································································· 436충북 보은군 ······························································································· 439충북 옥천군 ······························································································· 442충북 영동군 ······························································································· 445충북 증평군 ······························································································· 448충북 진천군 ······························································································· 451충북 괴산군 ······························································································· 454충북 음성군 ······························································································· 457충북 단양군 ······························································································· 460

ⅩⅡ. 충청남도 ························································································ 463

충청남도(본청) ························································································ 465충남 천안시 ······························································································· 468충남 공주시 ······························································································· 471충남 보령시 ······························································································· 474충남 아산시 ······························································································· 477충남 서산시 ······························································································· 480충남 논산시 ······························································································· 483충남 계룡시 ······························································································· 486충남 당진시 ······························································································· 489충남 금산군 ······························································································· 492

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목 차

충남 부여군 ······························································································· 495충남 서천군 ······························································································· 498충남 청양군 ······························································································· 501충남 홍성군 ······························································································· 504충남 예산군 ······························································································· 507충남 태안군 ······························································································· 510

ⅩⅢ. 전라북도 ························································································ 513

전라북도(본청) ························································································ 515전북 전주시 ······························································································· 518전북 군산시 ······························································································· 521전북 익산시 ······························································································· 524전북 정읍시 ······························································································· 527전북 남원시 ······························································································· 530전북 김제시 ······························································································· 533전북 완주군 ······························································································· 536전북 진안군 ······························································································· 539전북 무주군 ······························································································· 542전북 장수군 ······························································································· 545전북 임실군 ······························································································· 548전북 순창군 ······························································································· 551전북 고창군 ······························································································· 554전북 부안군 ······························································································· 557

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목 차

ⅩⅣ. 전라남도 ························································································ 561

전라남도(본청) ························································································ 563전남 목포시 ······························································································· 566전남 여수시 ······························································································· 569전남 순천시 ······························································································· 572전남 나주시 ······························································································· 575전남 광양시 ······························································································· 578전남 담양군 ······························································································· 581전남 곡성군 ······························································································· 584전남 구례군 ······························································································· 587전남 고흥군 ······························································································· 590전남 보성군 ······························································································· 593전남 화순군 ······························································································· 596전남 장흥군 ······························································································· 599전남 강진군 ······························································································· 602전남 해남군 ······························································································· 605전남 영암군 ······························································································· 608전남 무안군 ······························································································· 611전남 함평군 ······························································································· 614전남 영광군 ······························································································· 617전남 장성군 ······························································································· 620전남 완도군 ······························································································· 623전남 진도군 ······························································································· 626전남 신안군 ······························································································· 629

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목 차

ⅩⅤ. 경상북도 ························································································ 633

경상북도(본청) ························································································ 635경북 포항시 ······························································································· 638경북 경주시 ······························································································· 641경북 김천시 ······························································································· 644경북 안동시 ······························································································· 647경북 구미시 ······························································································· 650경북 영주시 ······························································································· 653경북 영천시 ······························································································· 656경북 상주시 ······························································································· 659경북 문경시 ······························································································· 662경북 경산시 ······························································································· 665경북 군위군 ······························································································· 668경북 의성군 ······························································································· 671경북 청송군 ······························································································· 674경북 영양군 ······························································································· 677경북 영덕군 ······························································································· 680경북 청도군 ······························································································· 683경북 고령군 ······························································································· 686경북 성주군 ······························································································· 689경북 칠곡군 ······························································································· 692경북 예천군 ······························································································· 695경북 봉화군 ······························································································· 698경북 울진군 ······························································································· 701경북 울릉군 ······························································································· 704

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목 차

ⅩⅥ. 경상남도 ························································································ 707

경상남도(본청) ························································································ 709경남 창원시 ······························································································ 712경남 진주시 ······························································································· 715경남 통영시 ······························································································· 718경남 사천시 ······························································································· 721경남 김해시 ······························································································· 724경남 밀양시 ······························································································· 727경남 거제시 ······························································································· 730경남 양산시 ······························································································· 733경남 의령군 ······························································································· 736경남 함안군 ······························································································· 739경남 창녕군 ······························································································· 742경남 고성군 ······························································································· 745경남 남해군 ······························································································· 748경남 하동군 ······························································································· 751경남 산청군 ······························································································· 754경남 함양군 ······························································································· 757경남 거창군 ······························································································· 760경남 합천군 ······························································································· 763

ⅩⅦ. 제주특별자치도 ············································································ 767

제주특별자치도 ························································································ 769

서울특별시

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서울특별시(본청)1. 일반현황

인구(명) 면적(㎦) 재정규모(백만원) GRDP(10억원)재정자립도

(%) 재정력지수총규모 일반회계 특별회계 기금회계9,930,616 605.2 30,997,190 20,683,817 8,067,572 2,245,801 344,426 85.30% 1.021

* 재정규모는 2016년 세출결산 기준임* 재정자립도는 2016년 결산기준 재정자립도임2. 재정분석결과

분야/부문/재정분석지표 지표값 전년도지표값 동종단체평균 최소값 사분위일 중위수 사분위삼 최대값

I 。 재정건전성

1. 통합재정수지비율 1.43% 6.28% 3.02% -0.94% 1.28% 1.53% 2.63% 13.20%2. 경상수지비율 70.72% 68.91% 68.45% 64.99% 66.27% 69.34% 70.63% 70.72%3. 관리채무비율 16.35% 17.83% 18.65% 3.91% 16.40% 18.54% 22.32% 29.68%4. 환금자산대비부채비율 106.48% 105.19% 123.42% 15.13% 76.64% 120.29% 150.65% 264.89%5. 통합유동부채비율 52.32% 55.67% 30.09% 2.06% 24.21% 32.80% 37.42% 52.32%6. 공기업부채비율 98.43% 105.05% 48.43% 16.98% 32.49% 38.73% 67.10% 98.43%7. 총자본대비영업이익률 -0.71% 10.89% -0.20% -1.64% -0.93% -0.67% 0.86% 1.46%

II 。 재정효율성

8. 지방세수입비율 57.87% 신규지표 39.27% 32.00% 34.36% 37.65% 40.25% 57.87%8-1. 지방세수입증감률 9.35% 신규지표 13.44% 9.35% 10.74% 12.07% 13.15% 26.01%9. 경상세외수입비율 1.98% 2.37% 1.28% 0.78% 1.00% 1.12% 1.60% 1.98%9-1. 경상세외수입증감률 -6.11% -4.07% 7.52% -6.11% 3.93% 7.31% 10.81% 22.48%10. 지방세징수율 97.69% 97.60% 97.33% 96.67% 96.96% 97.34% 97.68% 98.24%10-1. 지방세징수율제고율 0.9960 0.9995 0.9988 0.9888 0.9959 0.9983 1.0020 1.0087 11. 지방세체납액관리비율 6.36% 6.72% 2.91% 1.28% 1.51% 1.86% 3.15% 6.94%11-1. 지방세체납액증감률 19.75% 24.07% 28.09% 9.85% 14.44% 26.80% 36.70% 54.79%12. 세외수입체납액관리비율 0.46% 0.51% 0.27% 0.09% 0.10% 0.24% 0.45% 0.50%12-1. 세외수입체납액증감률 6.07% 0.91% -30.62% -290.15% -17.94% -1.55% 22.42% 39.47%13. 탄력세율적용노력도 0.9987 1.0000 0.9998 0.9987 0.9999 1.0000 1.0000 1.0000 14. 지방보조금비율 2.68% 2.93% 3.81% 1.58% 2.38% 2.72% 4.76% 8.51%14-1. 지방보조금증감률 4.04% -3.77% 16.00% -3.14% 4.96% 6.75% 17.12% 63.73%15. 출자출연전출금비율 2.89% 2.85% 3.44% 2.49% 2.81% 2.98% 3.59% 6.04%15-1. 출자출연전출금증감률 13.44% 11.41% -8.62% -30.67% -15.65% -9.22% -0.03% 13.44%16. 지방의회경비절감노력도 101.78% 104.60% 96.75% 88.77% 94.39% 98.86% 99.42% 101.78%17. 업무추진비절감노력도 88.41% 89.13% 82.96% 63.70% 78.92% 84.60% 89.05% 93.56%18. 행사축제경비비율 0.16% 0.16% 0.30% 0.07% 0.18% 0.21% 0.28% 0.96%18-1. 행사축제경비비율증감률 3.40% 17.03% 1.54% -21.27% -8.30% 0.66% 15.49% 20.24%19. 민간위탁금비율증감률 -13.12% 2.21% 3.05% -13.12% -2.78% 6.27% 9.04% 15.91%

FY 2016 지방자치단체 재정분석 단체별보고서

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□ 지방세수입비율: 57.87%○ 지방세수입비율은 57.87%로 동종 자치단체 평균 39.27%보다 높은 수준으

로 바람직하고, 지방세수입증감률은 9.35%로 동종 자치단체 평균 13.44%

보다 낮은 수준임

○ 지방세수입비율 지표 산식의 특성상 서울특별시는 전체 세입에서 지방교부

세 등 이전수입이 차지하는 비중이 상대적으로 낮기 때문에 구조적으로

동종 자치단체들에 비해서 높은 경향을 보이고 있으며, 전년 대비 지방세증

가율은 6.0%로 2016년에는 2015년과 2014년의 17.9%와 12.4%보다

크게 낮기 때문에 3년을 단위로 하는 2016년의 지방세수입증가율도 동종

자치단체 평균값이나 중위수보다 낮은 수준임

□ 경상세외수입비율: 1.98%○ 경상세외수입비율은 1.98%로 동종 자치단체 평균 1.28%보다 0.70% 포인

트 높은 수준으로 바람직하고, 경상세외수입증감률은 –6.11%로 동종 자치단체 평균인 7.52%보다 13.63% 포인트 낮은 수준으로 개선이 필요함

○ 이처럼 경상세외수입비율이 높은 것은 지방세수입비율과 마찬가지로 지표

산식의 특성상 서울특별시는 전체 세입에서 지방교부세 등 이전수입이 차지

하는 비중이 상대적으로 낮기 때문에 구조적으로 동종 자치단체들에 비해서

높은 경향을 보이고 있는 것으로 보이며, 경상세외수입증감률이 음(-)의 값

을 갖는 것은 서울의료원(5,349억 원)과 DMC 사업용지(3,189억 원)의

매각 지연 등으로 인하여 전년대비 사업수입의 153억 원 감소가 주된

사유임

□ 민간위탁금비율증감률: -13.12%○ 민간위탁금비율증감률은 –13.12%로 동종 자치단체 평균 3.05%보다

16.17% 낮은 수준으로 전국 최저수준임

○ 이는 2015년 기준 위탁비 144억 원이었던 챌린지 1000 프로젝트 위탁

사무가 보조사업으로 변경되었고, 2015년 기준 위탁비 17억 원이었던 북서

울 꿈의 숲 운영이 서울시 직접수행사업으로 변경되었기 때문임

3. 우수사례 및 관련지표

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□ 출자출연전출금비율: 2.89%○ 출자출연전출금비율은 2.89%로 동종 자치단체 평균 3.44%보다 0.55%

낮은 수준이나, 출자출연전출금증감률은 13.44%로 동종평균 –8.62%보다 22.06% 포인트나 높은 전국 최고 수준임

○ 이는 구 SH공사 및 도시철도공사에 대한 출자금은 감소한 반면, 서울메트

로에 대한 출자금 지출이 증가하였으며, 무엇보다도 지역상생발전기금에

출연되는 1,952억 원의 편성목이 종전의 기타부담금에서 출연금으로 변경

된 것에 기인함

□ 통합유동부채비율: 52.32%○ 통합유동부채비율은 52.32%로 동종 자치단체 평균 30.09%에 비해서

22.23% 포인트 높은 수준이고, 공기업부채비율도 98.43%로서 동종 자치단

체 평균 48.43%보다 무려 50% 포인트 높은 수준임

○ 통합유동부채와 공기업부채의 가장 큰 비중은 서울주택공사 부채가 차지

하고 있는데, 이는 대부분 선수금과 공사채로 구성되어 있음

○ 다만, 최근에는 부채 중점관리를 통하여 공기업 부채비율이 4년 연속 하락

하고 있다는 점에서 긍정적임

□ 경상수지비율: 70.72%○ 경상수지비율은 70.72%로 동종 자치단체 평균 68.45%보다 2.27% 포인트

높은 수준으로 전국에서 가장 높은 수준을 나타내고 있으며, 전년도의

68.91%보다 소폭으로 상승하는 등 점차 악화되고 있음

○ 이처럼 경상수지비율이 높은 것은 자치구조정교부금이 전년도의 보통세

21%에서 22.6%로 인상되어 경상비용이 4억 3천만 원 정도 증가하였으며,

시간 선택임기제 채용 확대 등에 따라 인건비가 7천 3백만 원 증가한 것에

기인함

□ 개선사항○ 공기업 출자와 주택공사의 공사채 발행 및 자치구 조정교부금 인상에

신중할 필요가 있음

4. 미흡사례 및 개선사항


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서울 종로구1. 일반현황


(%) 재정력지수총규모 일반회계 특별회계 기금회계152,737 23.91 438,476 322,391 15,577 100,508 　 52.50% 　




1. 통합재정수지비율 6.09% 5.96% 7.35% -2.07% 4.90% 7.06% 9.17% 18.34%2. 경상수지비율 88.21% 90.06% 91.85% 64.80% 77.43% 87.99% 102.19% 139.55%3. 관리채무비율 0.00% 0.00% 0.63% 0.00% 0.00% 0.00% 0.68% 5.27%4. 환금자산대비부채비율 7.95% 11.65% 18.42% 5.36% 11.83% 15.19% 22.38% 79.70%5. 통합유동부채비율 2.52% 4.89% 7.89% 2.46% 4.32% 6.97% 9.50% 45.78%6. 공기업부채비율 76.70% 97.93% 63.87% 0.00% 0.00% 0.00% 87.20% 365.06%7. 총자본대비영업이익률 0.00% 0.00% 0.40% -2.84% 0.00% 0.00% 0.00% 30.45%


8. 지방세수입비율 23.68% 신규지표 13.95% 4.86% 9.53% 11.97% 16.05% 40.31%8-1. 지방세수입증감률 2.39% 신규지표 4.78% -13.50% 2.50% 5.97% 8.21% 24.67%9. 경상세외수입비율 9.01% 9.21% 4.31% 1.64% 2.99% 3.70% 4.87% 10.40%9-1. 경상세외수입증감률 7.05% 0.75% 8.98% -8.30% 5.90% 8.93% 13.40% 21.93%10. 지방세징수율 98.59% 98.28% 98.29% 92.92% 98.07% 98.48% 98.80% 99.25%10-1. 지방세징수율제고율 0.9949 0.9938 0.9990 0.9662 0.9949 1.0000 1.0026 1.0512 11. 지방세체납액관리비율 1.74% 2.37% 0.74% 0.18% 0.30% 0.39% 0.59% 9.13%11-1. 지방세체납액증감률 83.36% 3.14% 43.04% -32.32% 5.18% 23.10% 80.48% 209.00%12. 세외수입체납액관리비율 8.47% 9.62% 4.09% 0.58% 2.32% 3.43% 4.93% 13.10%12-1. 세외수입체납액증감률 1.72% 8.16% 14.98% -50.68% 5.22% 11.40% 19.89% 84.27%13. 탄력세율적용노력도 0.9974 1.0034 0.9967 0.9772 0.9939 1.0000 1.0000 1.0249 14. 지방보조금비율 11.04% 12.21% 16.63% 5.26% 12.24% 17.80% 21.81% 28.83%14-1. 지방보조금증감률 -1.31% -6.95% 1.07% -47.29% -0.92% 2.59% 6.06% 21.86%15. 출자출연전출금비율 3.25% 3.12% 1.26% 0.00% 0.00% 0.18% 2.55% 5.76%15-1. 출자출연전출금증감률 14.19% -8.87% 2167.85% -99.30% 0.12% 5.85% 12.74% 113281.97%16. 지방의회경비절감노력도 88.56% 94.82% 89.57% 54.03% 81.64% 91.58% 97.72% 108.82%17. 업무추진비절감노력도 57.30% 57.60% 74.39% 47.52% 61.84% 76.19% 86.64% 99.38%18. 행사축제경비비율 0.78% 0.83% 0.44% 0.11% 0.23% 0.39% 0.56% 1.44%18-1. 행사축제경비비율증감률 -6.56% 9.70% 7.26% -44.79% -4.77% 5.92% 18.11% 75.20%19. 민간위탁금비율증감률 46.04% 31.33% 14.53% -22.23% 1.57% 8.34% 25.82% 83.60%

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3. 우수사례 및 관련지표

□ 환금자산대비부채비율: 7.95%○ 환금자산대비부채비율은 7.95%로 동종 자치단체 평균 18.42%보다

10.47% 포인트 낮은 수준이고, 전년도의 11.65%에 비해서도 상당히 낮아

진 수준임

○ 이는 종로구의 대규모 개발사업이 종료됨에 따라 예치금 반환이 많아서

단기 예수보관금 등 기타유동부채가 61억 4천 6백만 원 감소한 것에 기인

한 것임

□ 지방세수입비율: 23.68%○ 지방세수입비율은 23.68%로 동종 자치단체 평균 13.95%보다 9.73% 포인

트 높은 수준이나, 지방세수입증감률은 2.39%로 동종 자치단체 평균

4.78%보다 2.39% 포인트 낮은 수준임

○ 이는 종로구의 주택가격 및 공시지가 상승에 따라 재산세가 증가하였고,

전년도의 대규모 개발사업에 따른 신축건물의 입주자 증가로 법인 신규

리스차량이 증가하여 지방세가 전년보다 19억 원 증가하였으나, 2016년에

는 이러한 효과가 사라지면서 지방세수입증가율이 낮아진 것으로 분석됨

□ 지방보조금비율: 11.04%○ 지방보조금비율은 11.04%로 동종 자치단체 평균 16.63%보다 5.59% 포인

트 낮다는 점에서 바람직함

○ 보조금 한도액 내에서 자체적으로 보조금 예산을 관리하였고, 이러한 노력

으로 전년도에도 지방보조금증감률이 –6.95%로 상당히 높은 편이었고, 올해도 음(-)의 값을 갖는 등 지방보조금 감소에 적극적으로 노력하고

있다는 점에서 바람직함

□ 행사축제경비비율증감률: -6.56%○ 행사축제경비비율증감률은 –6.56%로 동종 자치단체 평균 7.26%에 비해서

13.82% 포인트 낮다는 점에서 바람직함

○ 이는 기존의 행사축제를 재검토하여 사업성과가 미미한 행사를 축소하여

전년 대비 1억 2천8백만 원 감소한 것에 기인함


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4. 미흡사례 및 개선사항□ 세외수입체납액관리비율: 8.47%○ 세외수입체납액관리비율은 8.47%로 동종 자치단체 평균 4.09%의 두 배를

상회하는 매우 높은 수준이나, 이는 전년도의 9.62%보다 1.15% 포인트

낮아진 것으로 개선이 이루어졌다는 점에서 긍정적임

○ 세외수입체납액 관리비율이 높은 것은 대부분의 세외수입 체납이 자동차에

대한 책임보험 및 검사 과태료, 버스전용차로 위반 과태료 등에 기인한 것

으로 대부분이 생계형 체납자이기 때문에 징수에 어려움이 있기 때문임

○ 세외수입 체납액 징수를 위하여 100만 원 이상 체납자에 대하여 직원별

책임 징수제를 운영하고, 2인 1조로 세외수입 체납정리 특별전담반을 구성

하고 압류·공매를 적극적으로 하는 등의 노력을 기울인 결과로 바람직함

□ 출자출연전출금비율: 3.25%○ 출자출연전출금비율은 3.25%로 동종 자치단체 평균 1.26%보다 1.99%

포인트 높고, 이는 전년도의 3.12%보다도 0.13% 포인트 높은 수준으로

지속적인 개선 및 관리가 필요함

○ 이는 종로구 문화재단의 인건비 1억 2천 5백만 원 증가와 특히 2016년에

신규 설립한 아이들 극장의 운영비와 사업비가 6억 6천 5백만 원 증가에

기인하며, 이로 인하여 출자출연전출금증감률은 14.19%로 동종 자치단체

중위수 5.85%보다 8.34% 포인트 높으며, 전년도의 –8.87%에 비해 23.06%가 높아짐

□ 행사축제경비비율: 0.78%○ 행사축제경비비율은 0.78%로 동종 자치단체 평균 0.44%보다 0.34% 포인

트 높은 수준인데, 이는 최근 주민 대상의 평생교육 프로그램, 살아 숨쉬는

향교서원 만들기 등에 따른 행사운영경비의 증가에 기인함

□ 개선사항○ 적극적인 세외수입 체납액 관리와 함께 세외수입의 발생 요인이 되는 다양

한 위반행위에 대한 계도를 통하여 세외수입 발생 자체를 축소하고, 불요불

급한 재단의 설립 및 행사축제 개최에 신중을 기할 필요가 있음

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서울 중구1. 일반현황








8. 지방세수입비율 32.54% 신규지표 13.95% 4.86% 9.53% 11.97% 16.05% 40.31%8-1. 지방세수입증감률 10.73% 신규지표 4.78% -13.50% 2.50% 5.97% 8.21% 24.67%9. 경상세외수입비율 10.13% 11.06% 4.31% 1.64% 2.99% 3.70% 4.87% 10.40%9-1. 경상세외수입증감률 7.13% -0.82% 8.98% -8.30% 5.90% 8.93% 13.40% 21.93%10. 지방세징수율 98.91% 98.98% 98.29% 92.92% 98.07% 98.48% 98.80% 99.25%10-1. 지방세징수율제고율 0.9952 0.9967 0.9990 0.9662 0.9949 1.0000 1.0026 1.0512 11. 지방세체납액관리비율 1.52% 1.80% 0.74% 0.18% 0.30% 0.39% 0.59% 9.13%11-1. 지방세체납액증감률 87.42% 10.37% 43.04% -32.32% 5.18% 23.10% 80.48% 209.00%12. 세외수입체납액관리비율 12.53% 10.00% 4.09% 0.58% 2.32% 3.43% 4.93% 13.10%12-1. 세외수입체납액증감률 48.15% 8.46% 14.98% -50.68% 5.22% 11.40% 19.89% 84.27%13. 탄력세율적용노력도 0.9981 1.0019 0.9967 0.9772 0.9939 1.0000 1.0000 1.0249 14. 지방보조금비율 10.52% 11.37% 16.63% 5.26% 12.24% 17.80% 21.81% 28.83%14-1. 지방보조금증감률 7.45% -2.09% 1.07% -47.29% -0.92% 2.59% 6.06% 21.86%15. 출자출연전출금비율 5.76% 4.79% 1.26% 0.00% 0.00% 0.18% 2.55% 5.76%15-1. 출자출연전출금증감률 39.07% -1.68% 2167.85% -99.30% 0.12% 5.85% 12.74% 113281.97%16. 지방의회경비절감노력도 93.13% 98.43% 89.57% 54.03% 81.64% 91.58% 97.72% 108.82%17. 업무추진비절감노력도 55.18% 56.06% 74.39% 47.52% 61.84% 76.19% 86.64% 99.38%18. 행사축제경비비율 0.77% 0.75% 0.44% 0.11% 0.23% 0.39% 0.56% 1.44%18-1. 행사축제경비비율증감률 3.27% 91.92% 7.26% -44.79% -4.77% 5.92% 18.11% 75.20%19. 민간위탁금비율증감률 -0.74% 5.02% 14.53% -22.23% 1.57% 8.34% 25.82% 83.60%


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3. 우수사례 및 관련지표□ 환금자산대비부채비율: 9.35%○ 환금자산 대비 부채비율이 9.35%로 동종 자치단체 평균 18.42%보다

9.07% 포인트 낮은 상태로 바람직함

○ 이는 정기예금 등 단기금융상품과 미수세외수입금이 증가하였고, 토지매각

관련 선수금 감소 및 단기보관현금의 감소 그리고 소송 관련 우발부채 감소

등으로 인하여 전년도 12.73%보다 3.38% 포인트 하락하는 등 바람직한

모습을 보였음

□ 업무추진비절감노력도: 55.18%○ 업무추진비절감노력도는 55.18%로 전년도 56.06%보다 0.88% 감소한

수치이나, 동종 자치단체 평균 74.39%보다 19.21% 포인트 낮은 상태로

바람직함

○ 이는 예산편성 시 업무추진비의 모든 항목을 유보액 설정 방식으로 10%

삭감하고 그 금액대로 집행하기 때문이며, 업무추진비 예산액을 2013년

부터 실질적으로 동결한 것에 기인함

□ 지방세수입비율: 32.54%○ 지방세수입비율은 32.54%로 동종 자치단체 평균 13.95%보다 무려

19.59% 높은 수준임

○ 이는 서울 도심의 중심상업지구라는 중구의 특성상 자치구세목인 재산세 수

입과 등록면허세 수입이 높은 점에 기인하며, 또한 2015년에 비해서 2016

년에 지방세 수입이 0.7% 감소함에도 불구하고, 최근 3년 평균으로 계산한

증감률은 5.56% 증가한 것으로 나타나는 등 우수한 편임

□ 민간위탁금비율증감률: -0.74%○ 민간위탁금비율은 –0.74%로 동종 자치단체 평균 14.53%보다 15.27%

포인트 낮은 수준임

○ 이는 불법주차 견인대행 수수료가 견인건수가 1/2로 감소하면서 함께 감소

한 것에 기인함

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4. 미흡사례 및 개선사항□ 지방세체납액관리비율: 1.52%○ 지방세체납액관리비율은 1.52%로 동종 자치단체 평균 0.74%보다 0.16%

포인트 높은 수준임

○ 이는 00에프엔디, XX다이너스티 등이 각각 4억 원에 가까운 재산세를 체납하는 등 총 체납액 대비 74%를 1천만 원 이상의 재산세 고액체납자가 차지하고 있기 때문으로, 그나마 전년도의 1.80%과 비교할 때 절반으로 하락하였다는 점에서는 긍정적임

□ 지방보조금비율: 10.52%○ 지방보조금 비율은 10.52%로 동종 자치단체 평균 16.63%보다 6.11%

포인트 낮은 수준이나, 증감률은 7.45%로 동종 자치단체 평균 1.07% 포인트보다 6.38% 포인트나 높은 수준임

○ 이는 영유아보육료 지원에 8억 6천만 원, 노인돌봄종합서비스에 2억 8천만 원, 장애아동 재활치료에 1억 5천만 원, 누리과정 보육료 지원에 1억 2천만 원 등 전년대비 복지보조금에 대한 증액에 따른 것으로 분석됨

□ 세외수입체납액증감률: 48.15%○ 세외수입체납액관리비율은 12.53%로 동종 자치단체 평균 4.09%보다

8.44% 포인트 높은 수준임

○ 체납의 주요요인은 대규모 건축물에 대한 건축이행강제금 체납액이며, 전체 체납액 가운데 1천만 원 이상 고액 체납자가 많고, 무 재산 미 압류건도 31건, 9억 5천만 원에 달하고 있음. 증감률도 무려 48.15%로 동종 자치 단체 평균 14.98%보다 33.17% 포인트나 높은 수준으로 개선이 필요함

□ 개선사항○ 복지지출의 부담이 늘어나는 것은 이해할 만한 사항이지만, 이러한 재정

부담 완화를 위하여 기타 부문의 민간경상보조와 민간단체 및 민간행사보조에 대한 심사를 보다 강화하여 불요불급한 지방보조금의 누수를 방지하려는 노력이 필요함

○ 고액 체납자를 대상으로 지방세 체납세액 및 건축이행강제금에 대한 징수와 현재의 무 재산 미 압류 건에 대해서 압류를 위한 체계적이고 지속적인 노력이 필요함


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서울 용산구1. 일반현황



재정규모는 2016년 세출결산 기준임* 재정자립도는 2016년 결산기준 재정자립도임2. 재정분석결과





8. 지방세수입비율 24.88% 신규지표 13.95% 4.86% 9.53% 11.97% 16.05% 40.31%8-1. 지방세수입증감률 2.50% 신규지표 4.78% -13.50% 2.50% 5.97% 8.21% 24.67%9. 경상세외수입비율 7.78% 7.58% 4.31% 1.64% 2.99% 3.70% 4.87% 10.40%9-1. 경상세외수입증감률 14.67% 2.32% 8.98% -8.30% 5.90% 8.93% 13.40% 21.93%10. 지방세징수율 92.92% 92.77% 98.29% 92.92% 98.07% 98.48% 98.80% 99.25%10-1. 지방세징수율제고율 0.9662 0.9652 0.9990 0.9662 0.9949 1.0000 1.0026 1.0512 11. 지방세체납액관리비율 9.13% 7.62% 0.74% 0.18% 0.30% 0.39% 0.59% 9.13%11-1. 지방세체납액증감률 162.29% 45.85% 43.04% -32.32% 5.18% 23.10% 80.48% 209.00%12. 세외수입체납액관리비율 9.55% 11.07% 4.09% 0.58% 2.32% 3.43% 4.93% 13.10%12-1. 세외수입체납액증감률 5.93% 15.71% 14.98% -50.68% 5.22% 11.40% 19.89% 84.27%13. 탄력세율적용노력도 0.9948 1.0055 0.9967 0.9772 0.9939 1.0000 1.0000 1.0249 14. 지방보조금비율 12.98% 14.21% 16.63% 5.26% 12.24% 17.80% 21.81% 28.83%14-1. 지방보조금증감률 -0.92% 0.56% 1.07% -47.29% -0.92% 2.59% 6.06% 21.86%15. 출자출연전출금비율 4.36% 3.10% 1.26% 0.00% 0.00% 0.18% 2.55% 5.76%15-1. 출자출연전출금증감률 55.22% 11.68% 2167.85% -99.30% 0.12% 5.85% 12.74% 113281.97%16. 지방의회경비절감노력도 98.51% 96.03% 89.57% 54.03% 81.64% 91.58% 97.72% 108.82%17. 업무추진비절감노력도 51.48% 50.22% 74.39% 47.52% 61.84% 76.19% 86.64% 99.38%18. 행사축제경비비율 0.59% 0.53% 0.44% 0.11% 0.23% 0.39% 0.56% 1.44%18-1. 행사축제경비비율증감률 11.72% 99.75% 7.26% -44.79% -4.77% 5.92% 18.11% 75.20%19. 민간위탁금비율증감률 50.36% -6.57% 14.53% -22.23% 1.57% 8.34% 25.82% 83.60%

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3. 우수사례 및 관련지표□ 지방보조금비율: 12.98%○ 보육료 지원 등 복지 관련 시비보조사업액이 매년 증가함에도 불구하고, 지방

보조금 총액이 감소한 것은 시비보조금인 장애인복지관운영지원 등 일부 사업

이 민간위탁금 및 공단전출금(장난감도서관운영) 등으로 통계목이 변경되어

지방보조금 비율에서 제외되었기 때문임

○ 그 결과, 구 자체사업의 경우 전년 대비 소폭 증가하였으나, 시비보조사업

총액은 약 4.6억 원 감소하여, 지방보조금 총액이 전년보다 3.8억 원이 감소

하였고, 지방보조금비율은 전년도의 14.21%에서 12.98%로 1.23% 포인트

하락하는 모습을 보였음

□ 지방세수입비율: 24.88%○ 지방세수입비율 24.88%는 동종단체 평균인 13.95%와 비교하여 높은 수준으

로 나타났으며, 안정적인 세수 확보의 측면에서 바람직한 수준으로 분석됨

○ 부동산 거래 활성화에 따른 설정 건수 증가로 등록면허세 징수액이 증가

○ 주택가격과 공시 가격 상승 및 신축건물 준공에 따른 재산세 징수액도 증가

하였음

□ 업무추진비절감노력도: 51.48%○ 업무추진비의 10%를 의무적으로 유보하여 예산을 집행하였음

○ 업무추진비를 전년과 동일한 수준으로 동결하여 집행하여 절약하였음

□ 경상세외수입비율: 7.78%○ 징수교부금의 증가로 경상세외수입이 증가하였음

○ 사용료수입증가: 문화체육센터, 아트홀, 청소년수련관 등의 대관료·입장료

수입과 이태원 주변 상권의 활성화로 주차이용 수입 등 사용료 수입이 증가

○ 종량제 쓰레기 봉투값 인상 등으로 수수료 수입이 전년대비 증가


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4. 미흡사례 및 개선사항□ 지방세징수율: 92.92%○ 지방세징수율은 92.92%로서 전년도의 92.77%보다는 0.15% 포인트 개선

되었으나, 여전히 전국 최저수준을 기록하고 있음. 이는 용산 국제업무개발

사업 취소에 따른 00투자(주)의 고액체납 발생으로 인한 것이며, 동 회사의

2016년도 말 현재 체납누적액은 136억 원으로 2016년도 재산세 전체

체납액의 86.6%를 차지하고 있음

○ 매년 이 회사에 대해서 27억 원의 재산세를 부과하고 있기 때문에 지방세

체납액관리비율도 9.13%로 전국 최고 수준을 기록하고 있음

□ 지방세수입증감률: 2.50% ○ 지방세수입증감률이 2.50%로 동종 자치단체의 하위 25%에 속하는 낮은

수준인데, 이는 2015년에 은행 합병에 따라 일시적으로 등록면허세가 증가

하였다가, 2016년에는 이러한 특수요인이 발생하지 않아서 전년 대비 30억

원이 감소한 결과에 기인함

○ 지방세수입은 신축건물 증가 및 주택가격 인상, 공동주택가격 및 개별공시

지가 등의 인상 등에 의한 재산세 증가분 50여억 원으로 감소하지는 않았

으나, 증가율은 매우 낮은 수준을 기록한 것임

□ 출자출연전출금비율: 4.36%○ 출자출연전출금비율은 4.36%로 전년도의 3.10%보다 1.26% 포인트 높은

수준으로 동종 자치단체 가운데 상위 25%를 차지하고 있음

○ 전출금은 한남동 공영주차장 개장에 따른 인력 증원 및 전반적인 인건비

상승 및 시설유지보수 비용 등이 약 15억 원 증가하였고, 출연금은 용산

복지재단의 출범으로 인하여 약 39억 원이 증액되었으며, 영세 소상공인

특별 신용보증 자금 지원에 따른 신용보증재단 출연금으로 1억 원이 증원

되는 등 상당한 정도의 출자출연전출금이 발생하였음

□ 개선사항○ 건전재정운영을 위해 출자출연을 억제할 필요가 있음

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서울 성동구1. 일반현황








8. 지방세수입비율 15.55% 신규지표 13.95% 4.86% 9.53% 11.97% 16.05% 40.31%8-1. 지방세수입증감률 -1.06% 신규지표 4.78% -13.50% 2.50% 5.97% 8.21% 24.67%9. 경상세외수입비율 6.71% 7.09% 4.31% 1.64% 2.99% 3.70% 4.87% 10.40%9-1. 경상세외수입증감률 8.93% 4.61% 8.98% -8.30% 5.90% 8.93% 13.40% 21.93%10. 지방세징수율 98.49% 98.38% 98.29% 92.92% 98.07% 98.48% 98.80% 99.25%10-1. 지방세징수율제고율 0.9922 0.9915 0.9990 0.9662 0.9949 1.0000 1.0026 1.0512 11. 지방세체납액관리비율 0.44% 0.51% 0.74% 0.18% 0.30% 0.39% 0.59% 9.13%11-1. 지방세체납액증감률 117.92% 17.65% 43.04% -32.32% 5.18% 23.10% 80.48% 209.00%12. 세외수입체납액관리비율 4.93% 5.22% 4.09% 0.58% 2.32% 3.43% 4.93% 13.10%12-1. 세외수입체납액증감률 32.85% 5.61% 14.98% -50.68% 5.22% 11.40% 19.89% 84.27%13. 탄력세율적용노력도 0.9907 1.0099 0.9967 0.9772 0.9939 1.0000 1.0000 1.0249 14. 지방보조금비율 18.19% 18.04% 16.63% 5.26% 12.24% 17.80% 21.81% 28.83%14-1. 지방보조금증감률 5.02% 2.98% 1.07% -47.29% -0.92% 2.59% 6.06% 21.86%15. 출자출연전출금비율 5.64% 5.95% 1.26% 0.00% 0.00% 0.18% 2.55% 5.76%15-1. 출자출연전출금증감률 -1.32% 7.82% 2167.85% -99.30% 0.12% 5.85% 12.74% 113281.97%16. 지방의회경비절감노력도 96.32% 96.15% 89.57% 54.03% 81.64% 91.58% 97.72% 108.82%17. 업무추진비절감노력도 62.47% 62.36% 74.39% 47.52% 61.84% 76.19% 86.64% 99.38%18. 행사축제경비비율 0.61% 0.53% 0.44% 0.11% 0.23% 0.39% 0.56% 1.44%18-1. 행사축제경비비율증감률 14.89% 50.41% 7.26% -44.79% -4.77% 5.92% 18.11% 75.20%19. 민간위탁금비율증감률 31.84% -5.04% 14.53% -22.23% 1.57% 8.34% 25.82% 83.60%


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3. 우수사례 및 관련지표□ 지방세수입비율: 15.55%○ 지방세수입비율은 15.55%로 동종 자치단체 평균 13.95%보다 1.60%p

높은 수준으로 바람직함

○ 이는 주로 재산세 수입이 증가한 것에 기인한 것으로, 성동구 성수동 지역은 중소벤처기업의 지식산업센터 입주가 늘어나면서 재산가치가 높아졌고, 주변 상권도 활성화됨에 따라 공시지가가 상승하였음. 또한, 금호옥수 지역, 왕십리뉴타운 재개발로 신축 아파트 입주가 진행됨으로써 공동주택 가격이 상승함에 따른 것임

□ 경상세외수입비율: 6.71%○ 경상세외수입비율은 6.71%로 동종 자치단체 평균 4.31%보다 2.4% 포인트

높은 점은 바람직스러우나, 전년도의 7.09%보다는 0.38% 포인트 낮아졌다

는 점에서 아쉬움

○ 경상세외수입의 긍정적인 요인은 세입 징수교부금 수입, 쓰레기처리봉투판매수입 및 폐기물처리 수수료, 교통유발부담금 징수교부금수입 증가에 있음. 특히, 기존 청소대행업체가 판매 수익을 가져가는 방식인 독립채산제의 폐지로 쓰레기처리봉투 판매수입이 자치구 세입으로 처리됨에 따라 경상 세외수입의 증가에 기여하였음

□ 지방세징수율: 98.49%○ 지방세징수율은 98.49%로 동종 자치단체 평균 98.29%보다 0.20%p 높고,

전년도의 98.38%보다 0.11% 포인트 높은 수준으로 바람직함

○ 이는 세입징수 특별대책반 운영, 특별대책 정기보고회 개최 등을 통하여 세입목표 달성을 체계적으로 관리하고, 재산세 납부 사전 안내서비스, 지방세 체납 특별정리기�

2017년 지방자치단체 재정분석 단체별보고서 · 2019-06-11 · 업무추진비는...

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