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ID 47357
file
title alternative
The importance of the advice function in the financial control system in Germany
creator
Ishimori, Hisahiro
abstract
The financial control system that currently exists in Germany results from the reform instituted by the Finance Act of 1969. This reform increased the significance of the "economy" in German constitutional law by changing the role of the Federal Audit Office. Specifically, this reform strengthened the advice function of the Federal Audit Office. Critics have suggested that this active advice function compromised the neutrality of the financial control. However, on the positive side this advice function allows the government to realize its constitutional duty to control the national economy.
journal title
The Hiroshima Law Journal
volume
Volume 42
issue
Issue 3
start page
178
end page
160
date of issued
2019-01-25
publisher
広島大学法学会
issn
0386-5010
ncid
language
jpn
nii type
Departmental Bulletin Paper
HU type
Departmental Bulletin Papers
DCMI type
text
format
application/pdf
text version
publisher
rights
許可なく複製・転載することを禁じる
department
Graduate School of Social Sciences
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