Mali denetim yetkileri açısından Avrupa Parlemantosu ve TBMM
In Terms of fiscal auditing authorities European Parliament and Turkish Grand National Asseambly
- Tez No: 41507
- Danışmanlar: PROF.DR. AHMET KUMRULU
- Tez Türü: Yüksek Lisans
- Konular: Ekonomi, Economics
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1995
- Dil: Türkçe
- Üniversite: Ankara Üniversitesi
- Enstitü: Sosyal Bilimler Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 109
Özet
Özet yok.
Özet (Çeviri)
SUMMARY The European Union, a most interesting and succesful example of international integration initiatives, was founded mainly for economic and financial purposes. The budget is the fiscal instrument for realizing the aims of the European integration process determined by the treaties. Nevertheless, as in Turkey, European Union has also fiscal instruments outside general budget The budget of the European Union takes its final shape after the approval by the European Parliament. During the approval of the draft budget prepared by the Commission of European Union, the European Parliament has the final word to say with regard to non-compulsory expenditures and can modify allocations according to conditions laid down in the Treaties. However,the final decision regarding compulsory expenditures is taken by the European Council. Yet, the European Parliament has also the power to reject the draft budget as a whole. The Commission is the major responsible organ for budgetary exercises. The budgetary exercises are discharged by the European Parliament In the field of the budget,the European Parliament has the highest powers. But, its powers are less than those of national parliaments in terms of controlling the budgetary expenditures and the authority on resources. The Committee on Budgets and the Committee on Budgetary control are internal mecanisms of the European Parliament regarding the budgetary matters. In this sense, the Committee on Planning and Budget and the Committee on Auditing of National Assembly have similiar functions in theTurkish Grand National Assembly. The European Court of Auditors is the fundamental institution responsible for external auditing of the expenditures made through both the budget and the fiscal instruments outside the general budget. 108The Court of Auditors provides technical assistance to the Parliament, and is the main organ in Turkey as well as in the European Union Essential financial instruments without the general budget in the European Union are the European Investement Bank, E.C.S.C. Research and Investement Budget and the European Bank for Reconstruction and Development. The general budget is the most important financial instrument in Turkish fiscal system, too. However, there are other important expenditure channels outside budget like funds, state economic enterprises, autonomous budgets, annexed budgets, circulating capital. The European Union has a quasi-national financial structure different from other international organisations. This charecteristic of the European Union is also noticed in financial auditing.The European Parliament plays important roles in controlling expenditures inside and outside the general budget. The struggle of the European Parliament for more power is also waged in fiscal auditing as well. Ever since it is elected by universal suffrage, the Parliament has markedly increased its power. The European Single Act and the Treaty on European Union (Maastricht Treaty) has further extended its powers. To Conclude one may state that the European Parliament has assumed great importance after it had obtained such crucial powers as discharging budgetary exercises, the European Parliament still seeks for further power in financial auditing as well as in other fields. Nevertheless, European Parliament as parliament of a supranational organization has different powers from Turkish Grand National Assembly respecting fiscal auditing as a conclusion of supranational charecteristics of the European Union. 109
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