巴西联邦审计法院:一个非常特殊的机构

IF 1.1 3区 社会学 Q2 LAW
E. Jordão, J. Palma
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引用次数: 0

摘要

巴西联邦法院(Tribunal de Contas da uni,简称TCU)成立于1890年,如今已成为巴西最重要的机构之一。本文解释了TCU是如何成为一个非常特殊的机构的,从它作为一个简单的会计法庭的历史起源,到它努力与这种模式区分开来,并获得其他(许多)权力,重塑自己。最后,我们综合了目前关于巴西TCU制度模式的争论。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
El Tribunal de Cuentas de la Unión brasilero: una institución muy peculiar
Created in 1890, the Tribunal de Contas da União (TCU) is today one of the most relevant institutions in the Brazilian State. This article explains how the TCU became this very particular institution, from its historical origins as a simple court of accounts to its efforts to differentiate itself from this model and gain other (many) powers, reshaping itself. In the end, we present a synthesis of the current debates on the institutional model of the TCU in Brazil.
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来源期刊
CiteScore
2.00
自引率
20.00%
发文量
67
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