본 연구는 주민참여예산제도의 주요요인들을 판별하고, 각 요인들이 실제 지방자치단체 예산편성과정을 개선하고 있는지를 살펴보았다. 판별된 요인은 참여투명성요인(정보공개수준, 참여확대수준, 예산투명성), 참여자요인(주민참여예산위원회, 지방정부, 지방의회의 전문성, 대표성, 공공성), 절차개선요인(주민의견합리성, 절차능률성)이다. 분석결과는 다음과 같다. 첫째, 2012년 주민참여예산제도 도입 초기에는 참여투명성요인, 참여자요인, 절차개선요인이 비교적 높은 상관관계를 보이고 있었지만 2013년에서는 상관관계가 전반적으로 낮아지는 경향을 보이고 있다. 둘째, 주민참여예산제도 각 요인이 실제 지방자치단체 예산제도와 어떤 관계를 가지는지 살펴보았다. 단순회귀분석결과 참여투명성요인, 참여자요인, 절차개선요인 모두 예산제도에 긍정적인 영향을 미치고 있었다. 셋째, 주민참여예산제도에 있어서 전체요인이 지방자치단체 예산제도에 어떤 영향을 미치는지 살펴보기 위하여 다중회귀분석을 실시하였다. 분석결과 모형 전체는 유효하였으나 요인만을 고려할 경우 유의한 결과를 보인 것은 참여투명성요인, 참여자요인이었다. 다만 2013년에는 참여자요인 역시 낮아지는 경향성을 보였다.
The purpose of this research is to group major factors of the participatory budgeting program and study whether each factor is improving the budgeting process of the local autonomous bodies, in practice. The major factors are classified into factors of participation transparency(level of informed information, level of participatory extension, and budget transparency), and factors of participants(the participatory budgeting commission, local government, the professionalism of the local assembly and representation, public interest) and ones of procedure improvement(rationality of public opinion, procedure efficiency). The analytic research outcomes are as follows. In the first place, the correlation analysis result of it indicates that during early the periods when 2012 participatory budgeting program was introduced, the factors of participation transparency, participants and procedure improvement had a high correlation. In 2013, this correlation became in a lower level, as a whole and in the case of public servants, it assume a very low level. In the second place, the relations between each sub-factor of participatory budgeting program and the budgeting program of the local autonomous bodies reveal that according to single regression analysis of it, all the factors of participation transparency, participants and procedure improvements have had the positive effects on the budgeting program while the ones of procedure improvements have had the relatively less significant effects. Lastly, the influences of all the factors of the participatory budgeting program on the budgeting programs of the local autonomous bodies unveil that according to multiple regression analysis of it, the overall models of it have been significant but considering only factors, all that have shown a significant outcome are factors of participation transparency and participants. But, in 2013, factors of participants became in a lower level.