การยื่นบัญชีทรัพย์สินและหนี้สิน ตามกฎหมายประกอบรัฐธรรมนูญว่าด้วยการป้องกันและปราบปรามการทุจริต: ศึกษากรณีทรัพย์สินจากการยืม Submitting an Account Showing Particulars of Assets and Liabilities in accordance with Organic Law on Anti-Corruption: A case study of property of loan

Abstract

Filing assets and liabilities is one important measure against corruption. The process of filing an account of assets and liabilities consists of three parts: the primary submitter, secondary auditor, and finally an account identifying assets and liabilities. This asset and liability account remains an ongoing problem through time in terms of what should be stated in it. Therefore, the problem of acquiring property by loan was studied, to determine if it is an asset that must be listed in an asset and liability account.

          Results were that efficiency of the asset and liability account filing must be considered in the context of anti-corruption policies and social and cultural conditions of each nation. In determining asset and liability filing, an issue often to be considered is to ensure that objectives set address how much property acquired by borrowing must be filed in the assets and liabilities account. Movable securities do not have rights attached to the property, so possessors may exercise the same rights as owners. Borrowers, even without ownership, may be assumed to be owners according to Section 1367 of the Thailand Civil and Commercial Code (TCCC), stating that property obtained from borrowing is beneficial in a unidirectional sense. Borrowing for wasted property is vested with the borrower, so it is an asset.

          In terms of liabilities, when considering borrowing contract principles, borrowers are obligated to include debt arising from the contract among total liabilities that may be filed in the account in another way direction.

          Asset and liability accounts, asset items, and liabilities item lack an over-arching clause, resulting in liabilities derived from borrowing being unable to be listed in accounts. In terms of personal property rights of individuals submitting a property account, the purpose of filing a property account must be to prevent and suppress corruption and conflicts of interest while creating transparency. Interpretation of property acquired by borrowing must include assets or liabilities potentially listed in asset and liability accounts, thereby remaining within the scope of the law in accordance with principles and objectives excluding individual rights in property rights.including the inconsistency of limiting inspections. There should be an amendment of law.