지방재정감사의 효율화를 위한 시론(試論)

Abstract

In this paper, as a major legal challenge to strengthen the independence and the accountability of local government finance, I tried to explore the efficiency measures of the audit of local government finance. The local government finance has the property that, there are multiple financial entities as compared to the national finance, more than one of the financial entity, andthe diversity of financial structure in the sense that economic and social conditions are different, differences in financial strength, and the dependence that has received funding from national government. The guarantee of local autonomy in financial autonomy of local government can be a very important value to carry out fiscal operations to meet the demand of local responsiveness to residents. On the other hand, the local government finance, it should not be contrary to the unified legal order of the country, and must also consider the national public interest. So, the legality and national unity of fiscal action is also significant value. In the matter of local finance audit, harmony and balance of the value of securing legitimacy and national unity of fiscal action and the value of one security of local autonomy, and autonomy of local government in this way it is an important issues. Currently, the local governments(local finances) audit system, consists of internal audit of local government, including an internal audit based on the "Law on public audit", and audit of the office by the local council, and external audit including a Parliamentary inspection, senior local government office’s audit or national government’s audit based on the “Local Autonomy Act”, and the audit of the Board of Audit and inspection. The problem of audit system of local finance the current, there is a problem of the audit of autonomy affairs and a problem of excessive duplicative audit. In terms of increasing the cost of the audit, the problem of excessive duplicative audit is considered as a inhibition of the efficiency of the audit of each local government finance. And from the viewpoint of reducing the benefits of financial decentralization, the problem of audit of autonomy affairs is considered as such. In order to solve these problems, it is necessary to seek the efficiency of audit local finance based guarantee local autonomy principle of complementarity, the concept of efficiency, in order that, to the internal audit for by converting the audit structure in the center, by ensuring legality of the local finance through spontaneous, autonomous control, financial integrity, and to support it, and to readjust the role between the audit mainly that is required. More than anything else, it is the competition of local government to another over the consolidation of the financial information disclosure system that from the control of the raids and the center of ex-post audit of central government and local government, has been in effect already been defined in the “Local Finance Act” of the current. I would like to emphasize once again that encouraging the competition can be a measure to ensure the responsibility soundness of local finances, simultaneously improve accountability and autonomy of local government finances, in the era of elected local government. Through the consolidation of the financial information disclosure system, residents is to know exactly the financial situation of each local government, through the residents such as "vote for feet", the heads of local governments elected by election, to operate the sound local government finances and not to operate the reckless fiscal management, and so that will improve at the same time the accountability and autonomy of local government finance.