지방자치단체의 자체감사제도 개선 및 독립성 확보방안 = How to Reform and Secure Independence of Local Government's Self-Inspection System

다국어 초록 (Multilingual Abstract)

Recently, The local self-governing system is magnifying the autonomy and independence of the local government legally․institutionally from the nation. But the side effect accompanied by extension of ensuring the autonomy and independence in the local government had been often reported continuously by the press etc., It is the resident who must endure final damage of such results Hence, the self-inspection organization of the local authority takes charge of the role which audit about prevention or time after the work occurrence of corruption and illegality․injustice. But, there is a limit where the self-inspection organization of the local self-governing group audits because of the problem of independence about the self-inspection organization of the local authority. Therefore in order to overcome above problems, the board of audit system which Jeju Special Self-Governing Province is running can be the alternative. Also election of the Comptroller can be resident election like resident popular vote of New York state Chairman of the Board of Audit and Inspection system of the United States. I suppose that the Comptroller and Audit committee hold office for four years like the Comptroller of New York state Chairman of the Board of Audit and Inspection system of the United States and Audit committee where also east longitude of Japan has a expert knowledge identically, tenure proposes the fact that does in 4 years. Finally the participation where the resident is active is important as I look around the sound finance of the local government. Also the deep interesting of administration of local government and the embodiment of evident administration through lively attitude and approach can prevent the residents' damage caused by finance waste of the local government. To add, the reform of the municipalities law and the local finance act etc would be necessary in order to introduce the board of audit system of the local government.

목차 (Table of Contents)

• Ⅰ. 머리말
• Ⅱ. 지방자치단체의 자체감사 제도와 독립성 문제
• Ⅲ. 미국과 일본의 지방자치단체 자체감사제도와 독립성 확보
• Ⅳ. 지방자치단체 자체감사제도 개선 및 독립성 확보방안
• Ⅴ. 맺는 말