การรักษา “วินัยการคลังและการงบประมาณ” โดยองค์กรที่ทำหน้าที่ควบคุมตรวจสอบจากภายนอก : ศาลวินัยทางงบประมาณและการคลังของประเทศฝรั่งเศส (la Cour de discipline budgétaire et financière) และคณะกรรมการตรวจเงินแผ่นดินของประเทศไทย

Abstract

Abstract

“Budgetary and Financial Discipline ” is a legal framework used to control the behavior of government officials who violate fiscal measures provided by law. Influenced by the control of "authorizing officers” of the French Budgetary and Financial Discipline Court (la Cour de discipline budgétaire et financière), the State Audit Commission is, in the Thai legal system, responsible for overseeing and ordering administrative penalties. However, the related fundamental principles of this concept are still considerably ambiguous in Thailand. Thus, this article has objectives to study, analyze and provide observations on the definition  and the development of “Budgetary and Financial Discipline” as well as the role of the external audit organizations by comparing the French Budgetary and Financial Discipline Court and the State Audit Commission of Thailand.

Keywords : Academic articles, Public law, Public Finance law, Administrative law,
Fiscal discipline, State Fiscal and Financial Discipline, Budgetary and Financial Discipline, Public Finance, State Audit, State Audit Commission, Administrative Courts, Court of Accounts, Budgetary and Financial Discipline Court, France