Legal Measures Related to Filling Assets and Liabilities Accounts: Case Study Filling Assets Liabilities Accounts of Government Authorities According to Section 130 of the Organic Act on the Prevention and Suppression of Corruption B.E. 2561

Abstract

This research consists purposes were 1. to study the concepts and theories about the filing of assets and liabilities accounts 2. to study legal measures related to the filing of assets and liabilities accounts in Thailand and abroad 3. to analyze problems and compare legal measures for filing property and liability accounts in Thailand and abroad, and 4. to propose legal solutions to problems related to the filing of assets and liabilities accounts. It is qualitative research which uses document research methods, analyzes data by legal documents, textbooks, journals, academic articles, internet media, both from Thai and foreign languages, using content analysis and logical analysis methods. The results showed that 1) According to the concept and theory of filing of assets and liabilities accounts, it is an important tool to prevent corruption and a mechanism to monitor the exercise of state power by political office holders and government officials. 2) Singapore and Hong Kong Require all government officials to file an inventory of assets and liabilities every year. Random electronic asset audits In Thailand, all government officials are required to in addition to the Board of Directors. The NACC stipulates that the account of assets and liabilities be submitted to the head of the agency under the Constitutional Act on Prevention and Suppression of Corruption B.E. 2561, Section 130. duration the method of filing and keeping accounts of assets and liabilities shall be enforced. and 4) government officials at all levels should be required to file accounts of assets and liabilities when they take office. Retired from government office. Changes in assets and every 3 years throughout the service of government officials within 60 days by requiring the agency to keep the assets and liabilities accounts confidential to the government. Failure to file assets and liabilities accounts shall be subject to disciplinary offences, and the filing of assets and liabilities accounts must be completed, as well as requiring random electronic audits of assets and liabilities accounts.