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

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.