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Backgrounds of Evolution in the Supervision of the Court of Accounts of the Country from the Point of View of the Political-Legal Principles of the New Functions of the French Court of Accounts
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Ayat Moulaee *   , Farshid Bandehali |
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Abstract: (1137 Views) |
The authorities of the government and the controls governing it in France show that creating moderation in the application of the principle of authority in order to secure public interests is based on something much more than the text of the constitution and includes a complex set of goals, norms and official structures and It is informal. The French Court of Auditors is one of these official structures that, despite the lack of a text-oriented position in the constitution of this country; At the same time, according to the law, it has a fundamental position in the field of control and supervision of the budget and public finance. It is quite clear that such a position and supervisory activity can have a substantive effect on the Court of Accounts in our country. In addition to the fact that the legal personality of this supervisory body was modeled after the French Court of Accounts; In its functions, it has always been influenced by external regulatory solutions, which, especially in the opinion of experts in the accounting and auditing professions, their implementation by the originating institution has been successful. For this reason, the conducted research, the sources of which have been collected in a library method and subjected to a descriptive-analytical study, tries to provide an answer to the question that: the political-legal factors that shape the basic position beyond the text of the Constitution for the French Court of Auditors and What are its functions?, to show that regardless of these factors, any philosophy of activity of the main supervisory institution is dependent and related to them; The possibility of implementing a successful new and imported surveillance program is only an idea that basically depends on the relevant translated texts and documents. In this regard, the results of the investigation of this question show that the existential philosophy of the supervisory organization of the French Court of Auditors is intertwined with some fundamental principles and concepts of the French public law as an organic and progressive order, in such a way that the conditions and tools of control The principle of authority, which guarantees the stability of these principles and the provision of public interests in a republic system with special sovereign powers, is first provided from within this group and independent of any external requirements. For this reason, although these principles have basic dignity such as the declaration of human and citizen rights in 1789; But the high position of protecting the fundamental rights of the nation by the Court of Audit of France is not due to any specific text of the constitution.
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| Keywords: Separation of powers, government authorities, equality, public interest, public service, court of accounts. |
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Type of Study: Research |
Subject:
Special
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