Parlamentní kontrola hospodaření nejvyšších kontrolních institucí ve vybraných zemích EU - komparace a doporučení pro ČR

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Implementing the budget of the Supreme Audit Institution (SAI) has recently become quite a serious problem in the Czech Republic. Thus this study focuses on parliamentary control of budget implemetation, and control of SAI budget implementation especially. First, it analyses the function of parliamentary control generally as it has already been elaborated in the existing theoretical literature and comparative studies. Then it focuses on parliamentary control of the SAI’s budget implementation in chosen EU member states. It compares the legislation (especially the Constitution and Acts on SAI) of individual countries and comes to the conclusion that in spite of significant differences in names, position, competencies and duties of the SAI in individual states, most SAIs have a relation of close responsibility to Parliament. The study also examines Czech legislation about the SAI and compares it with the Lima declaration and praxis in other EU member states. On the basis of this analysis, it strives to give some recommendations to improve Czech legislation and parliamentary control of SAI budget implementation. … celý popis

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Hlavní autor:

Marcela Cupalová, 1981-

Typ dokumentu:

Články

Publikováno v:

Politologický časopis. -- ISSN 1211-3247. -- Roč. 17, č. 3 (2010), s. 257-270

Témata:

veřejné výdaje > parlamentní kontrola

správní orgány > ekonomika veřejné správy

ekonomika veřejné správy > srovnávací metody > Evropa

public expenditures > parliamentary control

administrative agencies > economics of public administration

economics of public administration > comparative methods > Europe

stati

writings

Popis jednotky:

Rubrika : Články

Bibliografie:

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