普通地方公共団体の外部監査制度と税理士の果たす役割

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概要

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• The right to know is drawn from "the freedom of expression" secured by Article 21 of the Constitution, and its consciousness have been shown rapidly in 1990s. Especially, from the middle of the same time, practical use of the official information disclosure system by residents were activated, and followed on them. According to them, a part of actual condition of budget execution of a common local public body became clear. And they turned their viewpoints for the social accusation to the unsuitable budget application. Reorganization of constitution which strengthens the check function of a local public body immediately came to be strongly desired through the audit requests and citizens' suit by these general residents. Since the Local Government Act constitution in 1947, the supervisory auditor inspected the common local public body. He was the executive agent who became independent of the head of a common local public body also from the local assembly. However, the general citizenries (including whistleblowing of police alumnus) clarified the actual conditions which were unsuitable positive, such as budget execution and inaccurate accounting of the compensation expense for criminal investigation of the police, and supervisory auditor audit resulted in exposing the malfunction unexpectedly. Naturally, such "audit permissive to relatives" was criticized, and made to audit by the outsider with independency and specialty nature introduced immediately. This paper aims at considering the role with which the tax accountant accomplish in the system to audit by the outsider and arranging the issue about audit by the supervisory auditor in a common local public body.

• 2004-12-30

著者

• 金山 剛

  旭川大学

関連論文

• 普通地方公共団体の外部監査制度と税理士の果たす役割
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• 税法上の適格リース取引と法人税法施行令136条の3

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