La rendición de cuentas como principio general del Derecho

  1. José Manuel Suárez Robledano 1
  1. 1 Tribunal de Cuentas
Journal:
Revista española de control externo

ISSN: 1575-1333

Year of publication: 2015

Volume: 17

Issue: 50

Pages: 11-55

Type: Article

More publications in: Revista española de control externo

Abstract

It is important to know that our law system is inspired in the general principle of rendering account, known as a general principle. It is deduced of many rules that stablished it as a rule, in the case of rendering account of the administration of a patrimony (public or private). Liable party or render account at the end of the public and private responsibility can fall into liability, also when it is refer to the efficiency of the public spending, that is done. The careful analysis about the general law sys- tem in different areas, either civil or common, commercial and public, also the count- able one, it shows that it is an essential obligation to the development of administra- tive acts wich are done by other people. Procedural rules regulate the way of requiring that obligation to the administrators that are designated by the judge the report back must be bone in detail as it is stablished by the Supreme Court. Every public employ was controlled to check if their acts were fine and also, what have they done with the money of everyone. Nowadays, every control is important because of inspections and supervisions of fulfillment. They must include every cooperator (even third people) on the liability of those wich are responsible of justify public expeneses.

Bibliographic References

  • Comentarios al Código Civil y Compilaciones Forales dirigidos por M. Albaladejo, Tomo I. Edersa. Madrid, 1978. Páginas 94 a 96.
  • Antonio Domínguez Ortiz, La sociedad americana y la Corona española en el Siglo XVII. Ed. Marcial Pons. Madrid, 1996. Páginas 170 y 171.
  • López López, Aprobación y rendición de cuentas: problemas y responsabilidades, publicado en la Revista Española de Control Externo n.º 4, Volumen II, Enero 2000. Páginas 79 a 104.
  • Antonio Muro Orejón, Lecciones de Historia del Derecho Hispanoamericano. Ed. Porrúa. México, 1989. Páginas 275 a 280.
  • Presente y futuro de la jurisdicción contable, publicado en la Revista Española de Control Externo n.º 45, Volumen XV, Septiembre 2013. Páginas 153 a 200.