Resumen de La disciplina del rapporto di lavoro nelle pubbliche amministrazioni: Il ruolo della dirigenza e fi sistema contabile

Antonio Brancasi

• The new responsibilities assigned to public management make necessary the sharing of the power to control expenditure and imply a management based on budget. The solutions put forward until now are not clear on this issue ín so far as its two profiles are not separated and it ís foreseen to taclde them both with the instruments of the public accounts system. The Author criticises this approa-ch; he is convinced that the creation of a budget calls for a parallel accounts sy-stem alongside the public one, which has a financial nature