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정부혁신을 지원하는 감사 추진방안에 관한 연구(A study on the audit system encouraging government innovation)

Related Document
Frame of Image  중 감사제도에 대한 고찰이 중요하다고 봅니다. 감사라는 고유의 성격상 정부업무추진 에 있어 보수적이며 책임성을 강조하고 통제적 성격일 수밖에 없는 근본적인 혁신과의 상충되는 측면으로 인하여, 혁신업무를 추진하 는 많은 공무원들 입장에서는 감사제도의 개선 필요성을 절감하고 있고, 혁신을 지원할 수 있는 감사제도가 마련되어야 한다고 인지 하고 있습니다. 이 과제는 현행 감사 제도를 고찰하고, 감사로 인한 혁신추진상의 저해요인들을 고찰하여 개선할 수 있는 방안들은 무엇인지 모색하 고자 하였습니다. 이를 위해 주요선진국들에서의 감사운영 실태를 벤치마킹하여 우리나라 현행 제도에서 도입될 수 있는 제도를 고찰 하였으며, 제도적․운영적 측면으로 혁신을 지원할 수 있는 감사방 안을 제안하고자 했습니다. 이 보고서가 향후 지속적으로 정부혁신 을 추진할 수 있도록 하는 방안모색에 조금이나마 기여될 수 있기 를 바랍니다. 끝으로 이 과제를 책임지고 수행한 박민정 부연구위원과 참여자로
서 이를 지원한 김길수 연구원, 그리고 과제 수행과정에서 다양한 정보와 자문을 제공해주신 많은 분들께 감사의 말씀을 드립니다.
2006년 12월 韓國行政硏究院 院長 鄭 用 德
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차례
제 1 장 서 론 ························································································ 1
1. 연구목적 ································································································· 1 2. 연구방법 ································································································· 2 3. 연구기대 효과 ······················································································· 3
제 2 장 정부혁신과 감사의 관계 ··················································· 6
1. 정부혁신의 추진내용 ········································································· 6 1) 정부혁신의 내용 ··············································································· 6 2) 혁신의 추진과정 및 특징 ······························································· 7 2. 감사제도의 현황 및 실제 ································································· 8 1) 감사개념의 변화 ···················································


Full Text
Title 정부혁신을 지원하는 감사 추진방안에 관한 연구(A study on the audit system encouraging government innovation)
Similar Titles
Material Type Reports
Author(Korean)

박민정

Publisher

서울:한국행정연구원

Date 2006-12
Pages 142
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Documents
Original Format pdf
Subject Government and Law < Public Administration
Holding 한국행정연구원

Abstract

The innovation of government is based on the reflection of the past and pursuing change for the future. Moreover, it is required for the recognition about inefficiency in the government. Though the government have proceeded the innovation with cognition about inefficiency in the habitual practices and necessity about innovation in the government, the outcome is not significant.
This research considered that one of the reason for the unsatisfactory performance and one of the difficulties to promote the innovation of the government is audit system.
Conflicting with innovation, audit system aims to check the responsibility and lawfulness in the public administration, this ideological conflict makes the difficulties when the innovational trial is done. Therefore, it is really required to study for the audit system encouraging government innovation. In this
research, the primary factors to hinder the innovational activity under the current audit system are considered and how to change the institution is suggested.
The main factors in the audit system to obstruct driving innovation are like these : Strict audit regulation about budget, Lack of flexibility in the interpretation of law, Auditing practices toward pointing out past problem, Laying stress on the process.
As a result of the survey for the improvement of the current audit system, most of the civil servants recognized that innovation program should be allowed exception to the auditing.
Additionally, performance audit system should be expanded in the work of innovation and self auditing should be encouraged.
The relationship between audit agency and government agency is also required to be changed. In order to change these things, organizing council with audit agency, using the result of innovation evaluation, encouraging self audit system, and managing preliminary consultation system for the innovation
program are suggested.