Suchergebnisse

Corollary of the principle of budget approval by the Parliament; the control of public money is an inseparable element of democracy. As a result of important transformations induced by the introduction of business management concept in the public sector, the public financial control system is required to be renewed. This system hence needs to consider new requirements in relation to new public management and the pursuit of performance in public sector. The public financial control mechanisms have diversified both in their forms and their contents. The tendency is to adopt the techniques used in the private sector generally considered as a model of performance management. These changes take place in a particular institutional context of Thailand which has been deeply affected by the instability of Parliamentary system. In consequence, the internal control system has learnt an important modernization concerning financial and budgetary control. Meanwhile, the organs in charge of external control, the Supreme Audit Institution and the Parliament, struggled to adapt to the new challenges of public finance. However, all of these transformations take place in our society, which is based on democratic principles. It is necessary to conciliate the politic and the management concepts because the new control techniques are not designed to replace the principal control and decisional organ, the Parliament, but these techniques are designed to inform the political organ. It is vital to propose potential solutions to strengthen the external control and, by that means, increase the efficiency of the public financial control. ; Corollaire naturel de l'autorisation parlementaire, le contrôle des finances publiques est un élément indissociable de la démocratie. Aujourd'hui, le contrôle des finances publiques est appelé à se renouveler en raison des mutations profondes enclenchées par l'introduction de la logique de gestion. De nouvelles exigences, qui sont des prolongements de cette logique de gestion et de la recherche de la ...

Corollary of the principle of budget approval by the Parliament; the control of public money is an inseparable element of democracy. As a result of important transformations induced by the introduction of business management concept in the public sector, the public financial control system is required to be renewed. This system hence needs to consider new requirements in relation to new public management and the pursuit of performance in public sector. The public financial control mechanisms have diversified both in their forms and their contents. The tendency is to adopt the techniques used in the private sector generally considered as a model of performance management. These changes take place in a particular institutional context of Thailand which has been deeply affected by the instability of Parliamentary system. In consequence, the internal control system has learnt an important modernization concerning financial and budgetary control. Meanwhile, the organs in charge of external control, the Supreme Audit Institution and the Parliament, struggled to adapt to the new challenges of public finance. However, all of these transformations take place in our society, which is based on democratic principles. It is necessary to conciliate the politic and the management concepts because the new control techniques are not designed to replace the principal control and decisional organ, the Parliament, but these techniques are designed to inform the political organ. It is vital to propose potential solutions to strengthen the external control and, by that means, increase the efficiency of the public financial control. ; Corollaire naturel de l'autorisation parlementaire, le contrôle des finances publiques est un élément indissociable de la démocratie. Aujourd'hui, le contrôle des finances publiques est appelé à se renouveler en raison des mutations profondes enclenchées par l'introduction de la logique de gestion. De nouvelles exigences, qui sont des prolongements de cette logique de gestion et de la recherche de la performance, font leur apparition dans ce monde du contrôle longtemps dominé par la seule préoccupation du respect de la régularité de l'exécution budgétaire. Les contrôles se sont diversifiés dans leurs formes et leurs objets, en adoptant des techniques issues du secteur privé, considéré souvent comme un modèle de la performance. Cette évolution s'inscrit dans un contexte institutionnel propre à la Thaïlande, marqué par la fragilité particulière du régime parlementaire. En conséquence, le contrôle interne connaît des évolutions importantes tandis que les organes de contrôle externe, à savoir, l'institution supérieure de contrôle et le Parlement, peinent à s'adapter face aux nouveaux enjeux des finances publiques. Néanmoins, il ne faut pas perdre de vue que toutes ces mutations ont lieu dans le cadre de nos sociétés fondée sur des principes démocratiques. Il est indispensable de concilier le politique et la gestion car les nouvelles techniques de contrôle n'ont pas lieu de remplacer l'organe de contrôle et de décision principal qu'est le Parlement mais elles ont pour objectif d'éclairer le politique. Il convient ainsi de proposer des préconisations afin de revaloriser le contrôle externe et d'améliorer, par là même, l'efficacité du contrôle des finances publiques.

The article focuses on the essence of revision which is researched on the basic of legislative standards and review of the relevant literature. Its objectives, goals and task are determinated. The methods and principles of auditing are defined.

The paper contains an analysis of the concepts and examples of modern mechanisms of financial control relationships that are implemented in the construction industry, as well as the author's views on the concept of value these relationships and possible ways of development of legislation in this field.Funding mechanisms construction, financial control, Foundation construction financing, Real estate funds, construction lending.

This article analyzes the concept of parliamentary control, financial control as its main direction, its importance from the theoretical and legal point of view and covers it in detail through the legislative system of the Republic of Uzbekistan. The author has made an extensive analysis of the subjects, object, subject, principles and methods of parliamentary control in the process of demonstrating the system of financial control of parliament. Substantiated proposals and recommendations were made to improve the existing legislation of the Republic of Uzbekistan on parliamentary control.

The article considers the constitutional and legal bases of state financial control. The author points a qualitative legislative base is needed for effective state financial control. The are articles of the Constitution, other legislative acts for financial control in paper.

Published Article ; Municipalities in South Africa are under pressure as a result of poor financial control and lack of accountability, leading to extensive corruption and financial mismanagement with detrimental consequences for effective and efficient service delivery. Financial control is of the utmost importance when it comes to determining the success or failure of local government in South Africa. Currently, several challenges exist that hamper effective and efficient financial management at municipalities. These challenges include, amongst others, a lack of expertise, an inability to collect arrear debt, extensive corruption, exorbitant salaries and bonuses, and so forth. These challenges also contribute towards ineffective and inefficient municipal service delivery. If municipalities want to overcome these challenges, it is essential for those involved to address matters in a sincere, honest and ethical manner. In this article the author investigates the challenges facing local government and proposes ways of overcoming the challenges by means of the enforcement of strict financial control measures for public accountability. This in effect serves as a guarantee for sound municipal financial management in South Africa.

The subject of the research is the development process of the state financial control in Russia. The research methodology consisted of a legalistic, analytical methods and a systematic approach. ; Elena Chernikova - Russian Presidential Academy of National Economy and Public Administration, Russia ; Maxim Prokoshin - Russian Presidential Academy of National Economy and Public Administration, Russia ; Elena Chernikova – Professor, Doctor of Law, Candidate of Economics. Head of Department of Legal Regulation of Economy and Finance Institute of Public Administration and Management of the Russian Presidential Academy of National Economy and Public Administration. Research topics: Financial Law, Comparative Law, Judicial Power & Legal Procedures. Author of more than 200 scientific publications in Russian and English. Member of Centre for Information and Research Organisation in Public Finance and Tax Law in the Countries of Central and Eastern Europe. Member of International Association of Financial Law (Russia). ; Maxim Prokoshin – Candidate of Sciences, Docent of the Department of Legal Regulation of Economy and Finances Institute of Public Administration and Management of the Russian Presidential Academy of National Economy and Public Administration. Member of the Centre for Information and Research Organisation in the Public Finance and Tax Law in the Countries of Central and Eastern Europe. Research topics: Tax law, Budget law, Business law, Comparative Law. Author of more than 43 scientific publications in Russian and English. ; Elena Chernikova: ec8064@mail.ru ; 36 ; 39 ; 12-13 ; Chernikova E., Vysotskaya O. (2010), Financial security as an element of the state national security system, "Law" no. 7. ; Constitution of the Russian Federation of 1993 (Journals of Laws N 237). ; Federal Law of 19.07.2018 "On Amendments to the Budget Code of the Russian Federation" and Article 4 of the Federal Law "On Amendments to the Budget Code of the Russian Federation and Recognizing Certain Provisions of Legislative Acts of the Russian Federation" (Journals of Laws N 222-FZ). ; The Budget Code of the Russian Federation of 31.08.1998 (Journals of Laws No. 145-FZ). ; Resolution of the Government of the Russian Federation of 15 April 2014, "On Approval of the State Program of the Russian Federation Management of Public Finances and Regulation of Financial Markets" (Journals of Laws No. 320). ; Resolution of the Third Arbitration Court of Appeal dated 8 of April 2015 (Journals of Laws No. 03АP-1240/15). ; Decree of the Government of the Russian Federation of 30 December 2013 "On the Program for Improving the Efficiency of Managing Public (State and Municipal) Finances for the Period until 2018" (Journals of Laws No. 2593-p). ; Order of the Ministry of Finance of Russia of 03.10.2018 "On Approval of the Standard for the Federal Treasury to Implement Internal State Financial Control" Verification of the provision from the federal budget of subsidies to federal budget and autonomous institutions and / or their use (Journals of Laws N 203n). ; Draft federal law "On Amendments to the Budget Code of the Russian Federation in terms of improving state (municipal) financial control, internal financial control and internal financial audit", adopted on 1 reading of 19.09.2018 (Journals of Laws N 493988-7). ; Official Letter of the Ministry of Finance of the Russian Federation of 29 December 2014, "On compensation for damage to a constituent entity of the Russian Federation caused by a violation of the budget legislation of the Russian Federation and other regulatory legal acts regulating budget legal relations" (N 02-01-10 / 68389). ; Official Letter of the Ministry of Finance of the Russian Federation of 14 July 2014 "On the requirements contained in the orders of the bodies of state (municipal) financial control" (N 02-10-09 / 34216).

Government control over finance has been a persistent feature of the politco-economic structure of Korea. This paper first seeks to explain the process in which the government's control over finance had intensified by the late 1970s. with a focus on particular episodes such as the dramatic interest rate reform in 1965, Emergency Decree in August 1972, and several recurring "restructuring (in effect, bail-outs)" attempts, and in relation to the changing industrialization strategy and the consequent relationship between the government and chaebol. And then it will review critically the financial liberalization policies in the 1980s: the privatization of commercial banks, the conflict between the banks and the non-bankfinancial intermediaries (NBFI's) in the process of the restructuring the financial industry, and the freeing of interest rate and to "policy funds." The central argument of this paper is that a considerable progress of financial liberalization notwithstanding, the financial system of Korea still serves as the fulcrum of Korean industrial policy and as a fundamental tool with which Korean policymakers can induce business cooperation and compliance.