ドイツ財政コントロールシムテムにおける助言活動の意義
廣島法學 Volume 42 Issue 3
Page 178-160
published_at 2019-01-25
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この文献の参照には次のURLをご利用ください : https://doi.org/10.15027/47357
| File | |
| Title ( jpn ) |
ドイツ財政コントロールシムテムにおける助言活動の意義
|
| Title ( eng ) |
The importance of the advice function in the financial control system in Germany
|
| Creator |
Ishimori Hisahiro
|
| Source Title |
廣島法學
The Hiroshima Law Journal
|
| Volume | 42 |
| Issue | 3 |
| Start Page | 178 |
| End Page | 160 |
| Journal Identifire |
[ISSN] 03865010
[NCID] AN0021395X
|
| 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.
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| Language |
jpn
|
| Resource Type | departmental bulletin paper |
| Publisher |
広島大学法学会
|
| Date of Issued | 2019-01-25 |
| Rights |
許可なく複製・転載することを禁じる
|
| Publish Type | Version of Record |
| Access Rights | open access |
| Source Identifier |
[ISSN] 0386-5010
[NCID] AN0021395X
|
