Conclusions for Poland in View of the Special Report of the European Court of Auditors Concerning Fighting Financial Fraud in Spending EU Funds

• Autorzy: Eugeniusz Ruśkowski , Adam Piotr Chociej

Warianty tytułu

Wnioski dla Polski na tle specjalnego sprawozdania Europejskiego Trybunału Obrachunkowego dotyczącego zwalczania nadużyć finansowych w wydatkowaniu środków Unii Europejskiej

• Języki publikacji: EN

Abstrakty

EN

One of the essentials aims of the ECA's special report on fighting fraud in spending EU funds is improving the correlation between the European Union law and national legal systems of Member States and developing cooperation of EU authorities with Member States in its implementation. The first part of the article describes the basic regulations of the EU law on fighting against financial fraud in spending EU budget funds. In the second part, the assessment of operations of the EU bodies (especially the European Commission) and suggested recommendations are presented. The example of Poland describes a diversified situation in the matters of fighting financial fraud in the EU spending in particular Member States. (original abstract)

Jednym z kluczowych celów sprawozdania specjalnego 01/2019 European Court of Auditors (ECA) w sprawie zwalczania nadużyć finansowych w wydatkowaniu środków UE jest poprawa korelacji między prawem europejskim i prawem wewnętrznym państw członkowskich oraz lepsza współpraca władz unijnych i państw członkowskich w jego realizacji. Po przedstawieniu podstawowych regulacji prawa europejskiego w zakresie zwalczania nadużyć finansowych w wydatkowaniu środków UE zaprezentowano ocenę działań organów UE (zwłaszcza Komisji) oraz propozycję zaleceń sformułowanych przez ECA. Zróżnicowaną sytuację w zakresie zwalczania nadużyć finansowych w wydatkowaniu środków UE w poszczególnych państwach członkowskich przedstawia przykład Polski. (abstrakt oryginalny)

Słowa kluczowe

EN

EU funds union; Financial management; Financial audit

PL

Środki unijne; Zarządzanie finansami; Audyt finansowy

• Czasopismo: Problemy Zarządzania
• Rocznik: 2019
• Tom: 17
• Numer: nr 3 (83) Evolution and Effectiveness of National and European Financial Management - Recommendations for the Future
• Strony: 105--118

Twórcy

autor

Eugeniusz Ruśkowski

• University in Bialystok

autor

Adam Piotr Chociej

• University in Bialystok

Bibliografia

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Identyfikatory

DOI

10.7172/1644-9584.83.6