감사원과 지방자치제

• 영문명: The BAI and Local Autonomy
• 발행기관: 한국헌법학회
• 저자명: 음선필(Eum Sun-pil)
• 간행물 정보: 『헌법학연구』憲法學硏究 第14卷 第1號, 223~256쪽, 전체 34쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2008.03.30

영문 초록

  Unlike comprehensive inspections of the accounts and of the job performances of the State, those of local government bring in many legal is-sues, which ultimately result from the strained relations between the Board of Audit and Inspection(BAI) and local autonomy. This paper aims at exploring their relations and seeking the harmony of national audit and local autonomy.
  Firstly, "the job performances of the executive agencies and public officials" prescribed in Art. 97 of the Constitution implies the inspection of those of local government.
  Secondly, the BAI Act that allows performance audit(value for money audit) of autonomous matters belonging to local government does not necessarily infringe on the essential ingredients of local autonomy.
  Thirdly, the BAI is allowed to examine all kinds of accounts of local government on the grounds that there is no limitation to do it. Actually the BAI is a unique office which inspects the account of local government with accuracy and neutrality in Korea.
  But it is necessary to point out the limits on the audit and inspection of the BAI in oder not to infringe on the essential parts of local autonomy. As for this, a new additional system reinforcing autonomous audit must be introduced.

목차

Ⅰ. 들어가며
Ⅱ. 감사원의 헌법상 지위와 감사권
Ⅲ. 감사원의 지방감사와 지방자치제
Ⅳ. 결론
참고문헌
〈Abstract〉

키워드

감사원 지방감사 직무감찰 지방자치제 자치감사권 The Board of Audit and Inspection audit of local government inspection of the job performance of public officials local autonomy autonomous audit