일본 회계검사 제도와 결산 개혁에 관한 연구

Accounting is very important in a modern national fiscal system. The settlement of accounts is the basis for fiscal democracy as ex post control over national finance. However, the settlement of accounts has not really received much attention. The reason is that the National Diet, which is central to fiscal control, does not play a role. Board of Audit of Japan reports the results of accounting inspection to the National Diet annually through the Cabinet. The Board of Audit is a state agency with independence. In the meantime, the Japanese National Diet has not regarded the settlement of the fiscal account as important. However, in 1997 and 2005, Japan succeeded in reforming the settlement of the fiscal accounts, which was led by the House of Councilors. The system of ex post control over national finance was reformed. The core of the reform is mainly the early submission of audit reports, faithful review, and expansion of audit targets. It became a structure in which the Audit cooperated with National Diet to review accounting. As a result, Board of Audit of Japan became independent and fulfilled its constitutional functions in an integrated and complementary manner with the National Diet. This Japanese experience has many implications from the perspective of a constitution and fiscal democracy. Therefore, it is of profound significance to look at the reform of the audit system and fiscal accounts in Japan.