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우리나라 지방자치단체 감사체계 개편 대안 비교분석 -제도비교 및 계층분석을 중심으로-
염차배 ( Cha Bae Yum ),진상기 ( Sang Ki Jin ) 한국정책학회 2010 한국정책학회보 Vol.19 No.4
The main purpose of this study is to find the way to redesign the audit system of local government. In the pursuit of this purpose. we conducted case study and comparative institutional analysis about the audit system of local government in USA, France and Japan. From the comparative analysis, we can draw some implications. First. we can extract the 4 core values of local government audit: independency, professionalism. cooperation, economic feasibility. And then, through the AHP(Analytic Hierarchy Process), we can suggest the local government audit office type is the best model for realizing the audit core values in an external audit perspective. Otherwise, in an internal audit perspective, the independent audit board system is better than other alternatives to realize the audit values in future Korean local government.