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국제개발협력사업에 있어 감사원 역할 규명 연구: 주인-대리인 이론의 응용
The Role of the Board of Audit and Inspection of the Republic of Korea about the Official Development Assistance Program: An Application of the Principal-Agent Theory
This study have two research questions: 1)why do problems continue to occur in working out Official Development Assistance(ODA)? and 2)what is the role of the Board of Audit and Inspection of the Republic of Korea(BAI) regarding those problems? Based on these questions, this study examined why should the role of the BAI, which conforms with constitution, be essential in carrying out ODA. For achieving the purpose of this study, this study conducted Meta-analysis through literature reviews and the inspection results of the BAI. In addition. Principal-Agent Theory is applied to investigate the problems caused from ODA work which the government implement politically. The result indicated problems such as the information imbalance between principal and agent, the moral hazard of agent, and adverse selection. Based on these results, the role of the BAI is as follows: 1)this study recommend the augmentation of functions to inspect performance(policy inspection) for overcoming the information imbalance and release of the information on the process of inspection and the result reports for the public interest in carrying out ODA; 2)this study recommend an enhanced monitoring system with a self-inspection organization for improving moral hazard caused from ODA work; and 3) this study recommend share of information about inspection results from the role of the BAI and a self-inspection organization and the improvement of education system for workethic of worker.
Abstract
1. 서 론
2. 선행연구 및 이론적 배경
3. 국제개발협력(ODA)사업의 문제점과 감사원 감사사례 분석
4. ODA사업 추진에 있어 감사원 역할 정립
5. 결 론
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