• The Journal of the Korea Contents Association
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• v.16 no.6
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• pp.589-600
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• 2016

The purpose of this study was to identify the influence factors on understanding the financial structure and activating of citizen participation budgeting system, which is implemented local governments. And Identify the factors that will influence participation intention of citizen participation budgeting system The activating citizen participation factors previously classified as sub-factors in the Edbon & Flanklin's(2006) design of the budget process was constituted independent variables to accomplish research purpose. the results were as follows in summary. First, The significant affecting variables for activating the citizen participation budgeting system were found to the policy perception, the committee representation, the fairness of the selection process, the budget project adequacy for regional development, the methods of budget allocation. Second, The significant affecting variables for understanding financial structure were found to the policy perception, the committee representation, the fairness of the selection process, the guidelines given by the local government. Finally, The Activating citizen participation budgeting system and understanding financial structure also showed the significant variables to the participation intention. However, It was the Limitation of this study that it's results did't represent all regions because of operating citizen participation budgeting system in Jeju.