회계부정에 대한 통제시스템의 구축방안: 천안시 사례를 중심으로

Recent reports of fiscal stress in Korean local governments are raising concerns about a possibility of fiscal crisis due to cover-up of fraudulent accounting practices. Some of the local governments have tried to conceal their budget deficit by reporting that they recorded budget surplus. Primary reasons for budget deficit in most cases arose from pursuing ambitious campaign pledges After taking a good look at these fraudulent accounting practices, this paper argues that local governments must introduce effective internal and external control mechanisms to avoid fraudulent accounting practices. Above all, local governments need to consider organic integration of budget accounting and financial accounting in addition to enhancing government professionalism. Second, a real name system in government programs and projects must be introduced to hold politicians and government officials accountable. Third, collaborative governance must be introduced to hold major actors of public policy accountable. Fourth, auditing of closing reports such as periodic program evaluation, auditing, and financial condition analyses should be conducted to avoid any wrong-doings in government. Finally, an introduction of bond referendum for large-sized infrastructure projects could be considered in order to avoid inefficiency in government programs and projects.