ANALYSING THE LAW REGARDING TO THE MANAGEMENT OF THE EXTRABUDGETARY FUND IN THAILAND

Abstract

The extrabudgetary fund is of importance for the administration of the state affairs. It is more flexible, compared with the budgetary fund, which allows the public sectors to be able to provide their public service tasks in an appropriate way. However, due to the Anti-corruption Policy granted by the government, the laws that prevent the use and management of the extrabudgetary fund have been enacted. Furthermore, the misapplication of the law governing the management of the extrabudgetary may arise from the lack of comprehension in the laws. The analyzing of the laws on the management of the extrabudgetary fund would, therefore, bring the convergence of understanding among the problems, the limitations and the resolutions, which aims to tackle the problems based on the principles of public finance.