정부출연연구기관 감사제도의 비교 분석과 함의:독일, 영국과의 비교를 중심으로

• 영문명: A Comparative Analysis of the Audit and Inspection System on the Government Funded Institutes in German, UK, and Korea
• 발행기관: 한국부패학회
• 저자명: 손지은(JiEun Sohn) 박석희(Saukhee Park)
• 간행물 정보: 『한국부패학회보』제16권 제2호, 1~23쪽, 전체 23쪽
• 주제분류: 법학 > 민법
• 파일형태: PDF
• 발행일자: 2011.06.30

영문 초록

The purpose of this study is to comparatively analyze the characteristics of the audit and inspection system on the government funded institutes between German, UK, and Korea. It explores differences of internal and external audit & inspection system separately between three countries. Especially, this article focuses on the audit and inspection for both the personnel management and budget & accounting management of government funded institutes. And, it gives out, based on this analysis, the academic and practical implications for the institutional revision in Korea. The direction for revision of audit and inspection system on the government funded institutes is discussed in the perspective of the desirable corporate governance on the public agencies.

목차

ABSTRACT

Ⅰ. 서 론

Ⅱ. 이론적 논의와 선행연구 검토

Ⅲ. 우리나라 정부출연연구기관 감사제도 현황과 외국사례 비교

Ⅳ. 논의 및 시사점

Ⅴ. 결 론

참고문헌

키워드

정부출연연구기관 Government Funded Institutes 감사제도 Audit and Inspection System 지배구조 Corporate Governance 자체감사 Internal Audit System 외부감사 External Audit System