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Toggle일본 지방자치단체 감사제도 번역에 대해서 알아 보겠습니다(한영번역)
일본 지방자치단체 감사제도 번역(한국어 원본)일본의 지방자치단체(local government) 감사제도(audit system)의 우리(korea)에의 수용가능성 지방자치단체의 감사라 함은 주로 감찰적 견지에서 지방자치단체의 사무 및 업무의 집행 또는 재산의 상황을 검사하여 그 정당·부당함을 조사하는 것을 말한다. 오늘날 지방자치 및 지방분권이 확대됨에 따라 지방의회의 통제기관으로서의 지위에서 나오는 지방자치단체의 업무에 대한 감사, 특히 재정운용에 대한 적절한 감사의 필요성 및 중요성은 점차 증대하고 있다. |
일본 지방자치단체 감사제도 번역(영어 번역본)The Possibility of Adapting the Japanese Local Government’s Audit System in South Korea Auditing by a local government usually means inspecting the execution of administrative work or the status of assets and deciding whether the items being inspected are lawful. Today, as the government continues to decentralize, the importance of the local government as a check to the local council keeps growing, as appropriate inspection of performance, management of assets especially, is needed and important. Currently, inspection on local governments can be divided into internal inspection and external inspection. The former is an inspection of administrative affairs by the local autonomy law. The latter includes inspect of the government offices, inspection by the Board of Audit and Inspection (BAI), inspection of the ministers or mayors/governors requested by citizens, inspection of mandatory affairs, and the inspection of autonomous affairs of local governments. However, there are many inconsistencies in the law, and many problems have been raised in the management. Thus, this research looks at the well-run inspection system of the audit system of the Japanese local governments, analyzes and assesses the system, and reviews the possibility of adopting the system for the local governments in Korea, thereby suggesting a solution to the current audit system in Korea. In Japan, there are two types of audit system: audit by a member of the inspection committee and audit by an external auditor. According to the local autonomy law in Japan, a member of the inspection committee conducts financial audits (inspecting the management of projects related to the financial affairs and the management of local governments) well as administrative audits (inspecting the administrative work of local governments), if it is found that there is a need to do so. The idea of audit by an external auditor was introduced in 1997, when the Japanese local autonomy law was revised. A qualified external auditor, who is not a public servant, can conduct audit by contract with a local government. Such audit is comprised of “Comprehensive Audit” and “Individual Audit.” There are three types of auditing in the Japanese audit system. The first is done by “statute” when an individual, external audit contract is made on a “regional local government.” The second is an audit on the work of the previous head when the head is replaced and on the economic validity of financial supporters. The last type is selecting the external auditor as the main agent in the citizens’ inspection request system. By recommending a revision in the current local autonomy law from a legislation theory perspective, we would like to suggest a direction that the audit system of the local governments should take. |
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이상 국민대학교에서 의뢰한 일본 지방자치단체 감사제도 번역(한영번역)의 일부를 살펴 보았습니다.
번역은 기버 번역