HOME > Detail View

Detail View

내부통제 관점에서의 국고보조사업 운영실태 평가에 관한 연구

내부통제 관점에서의 국고보조사업 운영실태 평가에 관한 연구

Material type
단행본
Personal Author
류민정
Corporate Author
한국. 감사원. 감사연구원. 연구부, 편
Title Statement
내부통제 관점에서의 국고보조사업 운영실태 평가에 관한 연구 / 류민정 ; [감사원 감사연구원 연구부 편집]
Publication, Distribution, etc
서울 :   감사원 감사연구원,   2018  
Physical Medium
198 p. ; 26 cm
Series Statement
연구보고서 ;2018-010
ISBN
9788956913018
Bibliography, Etc. Note
참고문헌: p. 195-198
000 00000nam c2200205 c 4500
001 000045979895
005 20190405104253
007 ta
008 190405s2018 ulk b 000c korAG
020 ▼a 9788956913018 ▼g 93350
040 ▼a 211009 ▼c 211009 ▼d 211009
074 ▼k 11-1040350-000173-01
082 0 4 ▼a 352.35 ▼2 23
085 ▼a 352.35 ▼2 DDCK
090 ▼a 352.35 ▼b 2006b ▼c 2018-010
100 1 ▼a 류민정
245 1 0 ▼a 내부통제 관점에서의 국고보조사업 운영실태 평가에 관한 연구 / ▼d 류민정 ; ▼e [감사원 감사연구원 연구부 편집]
260 ▼a 서울 : ▼b 감사원 감사연구원, ▼c 2018
300 ▼a 198 p. ; ▼c 26 cm
490 1 0 ▼a 연구보고서 ; ▼v 2018-010
504 ▼a 참고문헌: p. 195-198
710 ▼a 한국. ▼b 감사원. ▼b 감사연구원. ▼b 연구부, ▼e
830 0 ▼a 연구보고서 (감사원 감사연구원) ; ▼v 2018-010
910 0 ▼a Republic of Korea. ▼b The Board of Audit and Inspection. ▼b Audit and Inspection Research Institute, ▼e
945 ▼a KLPA

Holdings Information

No. Location Call Number Accession No. Availability Due Date Make a Reservation Service
No. 1 Location Main Library/Monographs(3F)/ Call Number 352.35 2006b 2018-010 Accession No. 111807430 Availability Available Due Date Make a Reservation Service B M

Contents information

Table of Contents

제1장 서 론 ························································································ 3
제1절 연구배경 및 목적 ···································································· 3
제2절 연구범위 및 방법 ···································································· 6
제2장 공공부문의 통제에 관한 이론 ··············································· 11
제1절 공공부문의 내부통제 이론 ···················································· 11
1. 내부통제의 의의 ·············································································· 11
2. 내부통제 구성요소 ·········································································· 12
3. 내부통제 원칙 ················································································· 14
제2절 외국의 내부통제 사례 ··························································· 22
1. 내부통제 관련 규정 ········································································ 22
2. 보조사업에 대한 내부통제 방법 및 사례 ······································· 25
제3절 국고보조사업에 대한 내부통제 ············································· 28
1. 보조사업에 대한 통제의 필요성 ····················································· 28
2. 국고보조사업에 대한 내부통제의 의미 ··········································· 31
3. 국고보조사업 내부통제 기준 ·························································· 32
제4절 소결 ······················································································· 35
제3장 국고보조금의 현황 및 통제제도 ··········································· 39
제1절 국고보조금의 의의 및 추진체계 ··········································· 39
1. 국고보조금의 의의 및 기능 ···························································· 39
2. 국고보조금의 유형 ·········································································· 41
3. 국고보조사업의 추진체계 ································································ 43
제2절 국고보조금의 현황 ·································································· 46
1. 국고보조금의 규모 ············································································ 46
2. 부처별 규모 ······················································································· 47
3. 재원별 현황 ······················································································· 47
4. 지원내용별 현황 ················································································ 50
5. 보조사업자별 현황 ············································································ 51
6. 분야별 규모 ······················································································· 52
제3절 국고보조금의 통제제도 ···························································· 56
1. 국고보조금제도의 법적 근거 ···························································· 56
2. 국고보조금의 통제제도 ····································································· 57
3. 국고보조금제도의 내부통제 평가 ····················································· 71
제4절 소결 ························································································· 92
1. 국고보조금의 현황 및 한계 ······························································ 92
2. 국고보조금제도 평가결과 ·································································· 92
제4장 국고보조사업의 운영실태 및 문제점 ····································· 97
제1절 사업추진 단계별 운영실태: 감사사례 ····································· 97
1. 분석방법 및 대상 ·············································································· 97
2. 사업추진 단계별 문제점 ··································································· 99
제2절 국고보조사업의 유형별 운영실태 ·········································· 111
1. 분석 및 평가방법 ············································································ 111
2. 국고보조사업의 운영실태 평가 ······················································· 119
제3절 소결 ······················································································· 173
1. 국고보조사업 감사결과 ··································································· 173
2. 국고보조사업 평가결과 ··································································· 175
제5장 결론 ······················································································· 183
참고문헌 ··························································································· 195

New Arrivals Books in Related Fields

日本放送協会. スペシャル取材班 (2020)
阎步克 (2021)
한국. 국회예산정책처. 추계세제분석실. 행정비용추계과 (2021)
한국. 국회예산정책처. 추계세제분석실. 추계세제총괄과 (2021)
강훈구 (2021)
노무현 (2021)