@article{ART002904670},
author={Kwon, Su-jin},
title={Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -},
journal={Legal Theory & Practice Review},
issn={2288-1840},
year={2022},
volume={10},
number={4},
pages={407-436}
TY - JOUR
AU - Kwon, Su-jin
TI - Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -
JO - Legal Theory & Practice Review
PY - 2022
VL - 10
IS - 4
PB - The Korea Society for Legal Theory and Practice Inc.
SP - 407
EP - 436
SN - 2288-1840
AB - Government Procurement (Öffentliche Auftragsvergabe) is a growing trend worldwide, and is a contract made by administrative entities such as the state or local governments to meet public demand, and is an important policy tool related to national finance. The importance of establishing a system that guarantees procedural transparency and cost-effectiveness of public procurement to prevent and revitalize the public procurement market and the importance of post-audit is increasing day by day.
The purpose of this study is to analyze the legal system and discipline system related to the public procurement system in Korea, and to review the audit status of budget waste and illegal acts in public procurement contracts. The current state of public procurement laws, anti-corruption systems, and audit systems in major countries such as the United States, EU, Germany, and France regarding the public procurement system. Let's take a look at the development plan. Comparing Korea's public procurement legal system with foreign laws, there is a common point in pursuing principles such as the principle of transparency, the principle for equality, and the competition principle, but in foreign countries, the optimal value for money is relatively is emphasized with system' to actively consider the exercise of the ordering agency's discretion to reflect the optimal value, suggesting guidelines and recommendations in relation to the operation of the public procurement system to reflect the optimal value, and audit standards for expanding performance audits effort is needed to refine it.
In order to activate performance audits related to public procurement, as in the case of foreign countries, audits for 'effectiveness' and 'audits for suggesting improvement measures' should be activated. ‘Advance consulting’ and ‘active administration immunity system’ are systems that can be usefully utilized when the ordering agency pursues public procurement based on optimal values. In order to prevent corruption in public procurement, the audit system is not sufficient and the existing anti-corruption systems should be effective together.
KW - public procurement;performance audit;transparency;efficiency;audit system;public procurement contract.
DO -
UR -
ER -
Kwon, Su-jin. (2022). Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -. Legal Theory & Practice Review, 10(4), 407-436.
Kwon, Su-jin. 2022, "Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -", Legal Theory & Practice Review, vol.10, no.4 pp.407-436.
Kwon, Su-jin "Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -" Legal Theory & Practice Review 10.4 pp.407-436 (2022) : 407.
Kwon, Su-jin. Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -. 2022; 10(4), 407-436.
Kwon, Su-jin. "Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -" Legal Theory & Practice Review 10, no.4 (2022) : 407-436.
Kwon, Su-jin. Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -. Legal Theory & Practice Review, 10(4), 407-436.
Kwon, Su-jin. Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -. Legal Theory & Practice Review. 2022; 10(4) 407-436.
Kwon, Su-jin. Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -. 2022; 10(4), 407-436.
Kwon, Su-jin. "Current State of Public Procurement Procurement Law and Audit System - Focusing on comparative law review -" Legal Theory & Practice Review 10, no.4 (2022) : 407-436.