Zakaj ne moremo nadzirati, kaj centralne banke počnejo v našem imenu? Zaskrbljujoče vrzeli v državni reviziji centralnih bank v evroobmočju
DOI:
https://doi.org/10.4335/15.2.343-357(2017)Ključne besede:
revizija, državna revizija, vrhovna revizijska institucija, centralna banka, neodvisnostPovzetek
V prispevku so predstavljena prizadevanja centralnih bank v Evropi, da bi se izognile celovitemu nadzoru regularnosti in svojega poslovanja s sklicevanjem na svojo neodvisnost. Čeprav učinkovitost poslovanja centralnih bank v Evropi pomembno vpliva na stanje javnih financ in na gospodarski položaj nasploh, pa ni učinkovitega nadzora nad centralnimi bankami v Evropi. Nacionalne centralne banke v evroobmočju nerade odgovarjajo vrhovnim revizijskim institucijam, ker si želijo doseči zakonsko prepoved revizije svojega poslovanja oziroma so se pripravljene strinjati le z močno omejenim obsegom revizije (manj pomembnih) delov svojega poslovanja. Končne odločitve so v rokah državnih parlamentov, ki so – brez poseganja v kompetence EU institucij – neodvisni pri določanju obsega revizije nacionalnih centralnih bank s strani državnih vrhovnih revizijskih institucij.
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