본 연구는 지방교부세와 국고보조금을 중심으로 이루어진 우리나라 중앙정부의 지방정부에 대한 주요 재정지원정책이 지난 24년(1970-1993)간에 걸쳐 어떻게 이루어졌는지를 전국의 중소도시정부들을 대상으로 한 시계열자료를 통해 분석한 것이다. 특히 본 논문은 그동안 구체적인 경험적 검증 없이 하나의 의혹으로만 제기되어왔던 합리적 또는 관료적 기준에 의한 배분과 정치적 배분이라는 가설적 현실의 분석에 초점을 두고 있다. 분석 결과, 중앙정부의 재원배분결정행위는 결코 객관적 관료주의 결정론이나 정치적 결정론 중 어느 하나의 이론에 따라 일방적으로 설명할 수 없다는 사실을 입증하고 있으며, 특히 정치적 위기상황이 재원배분의 정치화를 가져온다는 이론적 설명의 가능성을 제시하고 있다.

The distributional characteristics of central aid to local governments have been explained by three different theories. Scholars from socio-economic approach have suggested that central aid is distributed in broad accordance with financial need from local governments. According to scholars from political approach, however, politics always lies behind the distribution of central aid. In between those two contrasting explanations, contingency approach suggests that central aid decision varies depending on the nature of aid programs and political situation as well. The purpose of this study is to find out a pattern of central aid decision in Korea by applying empirical tests on the above three explanations. For this purpose, this study focuses on two major central aid programs, local share tax and grants-in-aid, during the period from 1970 to 1993, spanning four different administrations. The analysis reveals some intriguing evidence of political bias in distribution of both aid programs. Central government readily used financial aid as political instrument to secure its survival when it faced severe challenges during some crucial election years. Central aid distribution is relatively apolitical when politics is stable, but becomes very political when politics is unstable. In general, this study confirms that the pattern of central aid decision varies depending its program nature and surrounding political situation.