[영문]Against a background of mounting demands for spending on services provided by sub-central governments,this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and availableresources are used efficiently. Drawing on questionnaire responses and other sources, this paper gives adetailed picture of fiscal rules for sub-central governments in place among a number of OECD countries. Thepaper examines the rationales for using fiscal rules, the various impacts fiscal rules can have, the factorsmaking for effective implementation and the interactions between the various types of rule. It then constructsa number of synthetic sub-indicators designed to assess the extent to which sub-central government fiscalframeworks exhibit favourable characteristics for the achievement of fiscal objectives. It concludes with theconstruction of a composite indicator based on the combined impacts in the different areas of fiscal policy.