제 1 편 서울특별시  세출세입 개관...1
1. 지방재정의 특성...3
2. 서울특별시 세출 개관...8
3. 일반회계 세출분석...12
4. 일반회계 세입분석...21
5. 일반회계상의 세외수입 비중...37
6. 특별회계 세출세입 분석...57
7. 주요대도시의 세출세입 분석...64
8. 서울특별시 장기세수입 전망...83
제 2 편 서울특별시 세외수입 확보방안...89
제 1 장 세외수입의 현황분석...91
1. 현행 세외수입제도...91
1-1 세외수입의 구조...91
1-2 세외수입의 성격...92
2. 세외수입의 구성 및 추이...95
2-1 세외수입의 구성...95
2-2 세외수입의 추이...124
3. 세외수입의 내용...138
3-1 재산 수입...138
3-2 사용료 수입...139
3-3 수수료 수입...153
3-4 부담금 수입...172
4. 세외수입 체제상의 문제점...173
4-1 조세와 수수료의 한계의 불명확성...174
4-2 세외수입 관계법규의 무질서...176
4-3 수수료 요금체계상의 비합리성...177
4-4 사무배분과 재원배분의 불일치...177
제 2 장 기존세외수입의 적정성 판단 및 그 증대책...179
1. 기존세외수입의 적정성 판단...179
1-1 적정성 판단의 기준...179
1-2 재산수입의 적정성 분석...185
1-3 사용료의 적정성 분석...189
1-4 수수료의 적정성 분석...227
1-5 지방공익사업 수수료, 사용료 적정성 분석...266
2. 기존세외수입의 증대책...286
2-1 사용료율의 조정...287
2-2 수수료율의 저정...290
제 3 장 새로운 세외수입원의 개발...303
1. 법규상에 명시된 세외수입원...303
1-1 사용료적 성격의 세외수입원...303
1-2 일부 인지세의 지방이양에 따른 세외수입원...315
2. 신규수입원의 개발...317
2-1 사용료적 성격의 세외수입원...317
2-2 수수료적 성격의 세외수입원...326
2-3 기타 신규 세외수입원...339
제 4 장 세외수입원의 장기전망 및 비중...347
1. 세외수입원의 장기전망...347
1-1 현행 세외수입요금의 개정에 따른 세외수입원의 증대전망...348
1-2 법규상에 명시된 세외수입원의 개발전망...349
1-3 신규 세외수입원의 개발전망...350
2. 세외수입증대에 따른 그의 비중...352
제 3 편 재원확보의 적극점 및 운영방안...357
제 1 장 민간자본운동원의 한계성...359
1. 민간자본동원의 한계성...359
2. 민간자본의 동원방법...362
3. 민간자본의 합리적 동원방안...366
제 2 장 국고지출금제도의 검토...370
1. 지방재정과 국고지출금제도와의 관계...370
2. 국고지출금제도의 운용현황...376
제 3 장 자본예산제도의 도입타당성 검토...389
1. 현행예산제도의 문제점...389
2. 자본예산제도로의 전환가능성...390
제 4 장 재정제도 및 회계제도의 합리적 운용...397
1. 기본운영계획 수정승인문제...397
2. 국고보조금의 요구...399
3. 예산운영제도의 일원화문제...401
4. 구예산제도의 채택문제...403
5. 계속비제도의 활용...403
6. 예산운영업무의 연구개손...405
7. 시금고사무의 확장...406
8. 회계업무의 연구개선...406