The Roh Administration established the Balanced National Development special account for financial support for Balanced National Development policy. This special account unified budgets related to Balanced National Development policy which had been dispersed. It is helping local government to have stronger autonomy in the way of compilation and execution of the budget. However, it is pointed out that the Balanced National Development special account should be improved in the aspects of financial resource rising and distribution, the level and methods of budget burden of local government, and the evaluation of the account.

National Assembly Budget Office surveyed public officials from the central government and local governments to find out the respond to the special account of Balanced National Development. According to the survey, local government public officials considered the special account negatively due to unbalanced financial resources distribution, and lack of financial resources. Most of the people surveyed agreed to reform the special account. There are more people who believe that the special account should be reformed gradually in middle and long-term than those who think it should be abolished or reformed in full-scale.

Based on the survey, this research suggests certain methods to improve the special account of Balanced National Development in several aspects such as financial resource rising and distribution, burden of the local government, and operation and evaluation of the account.