Sborník č. 51

právní povahy. Práce nabízí argumenty pro a proti rozšíření kontrolní činnosti NKÚ na obchodní společnosti ovládané státem. V závěru práce obsahuje úvahy o posilnění postavení NKÚ v rámci našeho ústavního systému a především o zefektivnění dopadu jeho kontrolních závěrů. Abstract This work analyses the scope of competence of the Supreme Audit Institution of the Czech Republic. It compares the current provisions of law with the bill which is now being discussed in the Parliament. The work also focuses on the actual findings of the Supreme Audit Institution and analyses the effect of these findings on the work of the Parliament and the Government. Second part of this work compares the Czech Supreme Audit Institution with the Supreme Audit Institutions in Austria and Germany called the Rechnungshof and the Bundesrechnungshof. The final part of the work reflects the bill now in the Parliament which enlarges the competence of the Supreme Audit Institution. Pursuant to the bill the Supreme Audit Institution will be able to control the management of assets of the local self-administrative units (regions and municipalities of the Czech Republic). The work also reflects on the discussion whether or not the Supreme Audit Institution should be allowed to control companies with the state as the main shareholder. The work gives pros and cons of the argument. The concluding part includes thoughts on the possibilities of making the Supreme Audit Institution stronger and more importantly on giving its findings more weight.

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