지방정부 결산검사에 관한 비교연구

• 영문명: A Comparative Study on Local Governments’ Auditing and Examination: Focusing on Local Governments’ Auditing of Korea, Japan, France, United States, and United Kingdom
• 발행기관: 한국비교정부학회
• 저자명: 성시경(Si Kyung Seong)
• 간행물 정보: 『한국비교정부학보』제23권 제4호, 81~105쪽, 전체 25쪽
• 주제분류: 사회과학 > 행정학
• 파일형태: PDF
• 발행일자: 2019.12.30

영문 초록

Local governments in Korea have a great deal of efforts to reform government accounting system for making more transparent government including adoption of double-entry bookkeeping and accrual accounting system. This study is intended to find lessons of changing the accounting audit process for Korean local governments by comparing other developed countries local government accounting system, such as Japan, France, U.S. and U.K. Local governments in Japan have internal accounting audit system with an auditor as a special and independent agency within the administration. In France, the decentralization reform introduced the establishment of the regional and territorial chambers of accounts (CRTC) for auditing local governments financial statements. Local governments in U.S. have various accounting audit system depending on their states constitution and laws. U.K. s audit system has recently changed local governments to appoint their own accounting auditor or to follow PSAA s collective scheme. The analysis on the local governments auditing systems of these countries finds that institutional supplementation of accounting and auditing system of Korean local governments is necessary. First, the range of examination on financial statements should be changed for increasing the level of assurance on the statements. Second, the financial statement examination results are recommended to be open to the public.

목차

Ⅰ. 서 론

Ⅱ. 지방정부 결산검사에 관한 논의와 비교 방법에 관한 논의

Ⅲ. 국가별 지방정부의 결산 검사에 대한 비교

Ⅳ. 결론 및 정책적 시사점

참고문헌

키워드

지방정부 결산 결산 검사 비교연구 Local Government Government Accounting Audit Audit Examination Comparative Study