日本地方自治法制における自己統制

Abstract

The purpose of this research is to study Self-control System in the Local Government (control by local public entities themselves against activities of local public entities). It is necessary to systematically and comprehensively study each method of self-control system, to present a common idea, discover lacking items of the control activities and limits of resources to be devoted to each method. The author points out guiding principles to its effectiveness, economy, legality, and citizen participation. Out of each method of control, the audit system examined by auditors concretely. This is because the local audit system differs greatly between Japan and Korea. Therefore, as an organization responsible for auditing, auditors are established for each local government. The constant is between 2 to 4 persons, and auditors are appointed by Governor or Mayer with the consent of Congress. Although each auditor performs his/her tasks independently, but some tasks need to agreement of all auditors in the government. Auditors are consisted by senators and experts. The senators are elected from the members of the local assembly. Meanwhile, the experts are appointed from those having knowledge in different fields. Auditors has many tasks, accounting audit, financial audit, administrative management audit, citizen’s audit and others. However, the practice of audit system has many problems such as lack of independence and expertise, weak capability of auditors, insufficient function exercise, etc. Therefore, central government is planning to reform the audit system in following aspects, formulation of unified auditing standards, giving the right of recommendation to auditors, selectivity of auditor elected from the members of the local assembly, etc. However, there are problems with these reform planning, for instance, it is lack of inadequate contents in terms of strengthening the authority of auditors.