현행 노조회계시스템의 내용과 회계부정방지방안에 관한 고찰

Abstract

Public institutions or social organizations that have received financial support from the government must submit accounting-related data for the financial support they have received in accordance with relevant laws or have them accounted for by separate accounting in accordance with relevant laws and have them undergo periodic internal or external audits. there is. However, in Korea’s Trade Union Act, not only is the qualification of a union auditor and the scope of audit data that union members can request unclear, but also the scope of data reporting to administrative authorities is limited to cases requested by administrative authorities. There are limits to preventing fraud and corruption. There are cases of embezzlement or misappropriation of labor union fees by executives such as the head of a labor union, and suspicions of embezzlement of government subsidies are being raised. In order to secure the transparency of labor union accounting, there have been cases where the government has not submitted relevant data even though the government requested the labor union to submit the cover and inlay of the account books and documents based on the Trade Union Act. Therefore, after clarifying the concept of accounting under the Trade Union Act, reviewing the trade union accounting system under the Trade Union Act in Korea, and comparatively examining legislation related to the trade union accounting system in the United Kingdom, the United States, Japan, and France, the implications for Korea to seek In addition, since transparency in labor union accounting is a prerequisite for securing democracy and autonomy of trade unions, clarification of labor union accounting standards, introduction of trust management duty and conflict of interest duty system for labor unions, measures to secure transparency in labor union finances, and From the viewpoint of the duty to prepare and submit an annual report, the guarantee of the right to access information to union members, the right to ask questions and the right to request data submission from administrative authorities, and the strengthening of administrative penalties for accounting corruption by trade union executives, etc. We seek to secure a fair and objective accounting system for labor unions.