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Identifier to cite or link to this item: https://doi.org/10.15057/26797
Identifier to cite or link to this item: https://hdl.handle.net/10086/26797

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Title
フランス財政システムの変容と会計院 ―　権力の交錯点としての高級官僚団とLOLF 体制　―　
Transformation of the French Finance System and the French Audit Board
Creator
Creator Name
岩垣, 真人 岩垣, 真人
IWAGAKI, Masato IWAGAKI, Masato
Affiliation
Affiliation Name
一橋大学
Abstract
Reflecting the global trend of the new audit system, the new law on budget and account（LOLF）was enacted in France, and a new public accounting system has started, involving some backlash on Anglo-Saxon-like models. In this LOLF system, the French audit board（la Cour des Comptes）is expected to soundly fulfill its role of attaining greater efficiency in terms of public accounts. Unlike Japanese or British audit boards, the French audit board has garnered respect because of its generalist nature. The French audit board started as part of the administration office, and it eventually started to function as judge and auxiliary to the Parliament. Because of its multi-layered character, the French audit board can now fulfill its role of evaluating policies.
Publisher
一橋大学大学院法学研究科
Issued Date
2014-07-10
Language
Japanese(jpn)
Resource Type
departmental bulletin paper
Version Type
VoR
selfDOI
10.15057/26797
ISSN
1347-0388
NCID
AA1161370X
Source Title
一橋法学
Volume Number
13
Issue Number
2
Page Start
245
Page End
310
Appears in Collections
13巻2号(2014.7)
URL
https://hdl.handle.net/10086/26797