재정민주주의 실현을 위한 ‘결산’의 개념과 ‘결산검사’의 합헌적 시행에 관한 연구 ― 국가회계법 시행에 따른 감사원 결산검사의 합헌적 실시대안 모색을 중심으로 ―

The Government Account Act is enforced on Jan 1. 2009, So The Government Account System would be changed. The Government Account Act regulates that the Government Account would be made on the criteria of both "the accrual basis" and "the double entry system". For the Financial democracy being realized, Closing should be served constitutionally as the measure of controlling the National Finance. This study concluded that: the Concept of Closing is National Action which evaluates the result of national finance management(containing 'Making a Closing Report', 'Auditing the Closing Report' and 'Deliberating the Closing Report'). Secondly, Auditing the Closing is that BAI(The Board of Audit and Inspection of KOREA) Audits the Closing Report, Evaluates legality or iniquity of Executive's financial action, and makes National Finance sound. Thirdly, The Power of Auditing the Closing Report should be under the jurisdiction of BAI. After all, The Concept of Closing contains Financial Statements. So Auditing the Closing Report contains Audit of Financial Statements. Lastly, The BAI could not delegate Audit(of the Closing Report) into the accounting firm.