According to Chpapters X and XI of the constitution and Article 8 of the amendment of the constitution, the Autonomy Act for County and Province and the Autonomy Act for Municipality were established in July 1994, and autonomy of local governments was thus initiated. The most important thing then is to allot the authority in personnel finance and legislation between the central and local government in accordance with spirit of the constitution and the provisions setting out in the autonomy acts. This essay is to study the constitutional requirements for the the allotment of authority in finance between the central and local governments (municipalities) within the autonomy acts from the viewpoint of the principle and provisions of the constitution.