Ο έλεγχος της χρηστής δημοσιονομικής διαχείρισης στο Ηνωμένο Βασίλειο και στην Ελλάδα (Doctoral thesis)

Νικητάκης, Αντώνιος Ν.

This dissertation addresses the thorny issue of controlling the legality of public spending as it is shaped today either through independent authorities, as is the case in countries that have adopted the Anglo-Saxon model of public spending control, or through independent judicial institutions, such as the Hellenic Court of Audit, which at its establishment followed the French model of the Cour des Comptes. The different nature of the above institutions implies a different methodology in the approach to the control of public expenditure and consequently a difference in the process of dealing with illegal expenditure.However, international practice on the above issues shows that different legal and control approaches can, to some extent, complement each other depending on the nature of the audited entity and the intended purpose of financial control.
Alternative title / Subtitle: μελέτη συγκριτικού δημοσίου δικαίου
Institution and School/Department of submitter: Δημοκρίτειο Πανεπιστήμιο Θράκης. Νομική Σχολή
Subject classification: Auditing--Greece
Keywords: Ελεγκτικό Συνέδριο,Γενικός Επίτροπος Επικρατείας Ελεγκτικού Συνεδρίου,Προληπτικός έλεγχος,Προσυμβατικός έλεγχος,Δημοσιονομικές διορθώσεις,Κατασταλτικός έλεγχος,Έλλειμμα,Ελλάδα,Ηνωμένο Βασίλειο,Court of Auditors,State Commissioner of the Court of Auditors,Preventive control,Pre-contractual control,Financial corrections,Suppressive control,Deficit,Greece,United Kingdom
URI: https://repo.lib.duth.gr/jspui/handle/123456789/17096
http://dx.doi.org/10.26257/heal.duth.15830
Appears in Collections:ΤΜΗΜΑ ΝΟΜΙΚΗΣ

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http://dx.doi.org/10.26257/heal.duth.15830
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