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Bilancio Comunità Persona

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E PUR SI MUOVE … MA COME?LE SFIDE AL DIRITTO COSTITUZIONALE DELLA NUOVA GOVERNANCE ECONOMICA EUROPEA E DELLA CONTABILITÀ ACCRUAL

Monica Bergo Dottrina

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Abstract

Il saggio analizza il nucleo normativo che introduce la c.d. “nuova governance economica” europea. La portata fortemente innovativa del nuovo impianto di regole fiscali sovranazionali viene valutata specificamente sotto la lente di alcune categorie del diritto costituzionale: innanzitutto, rispetto al diverso grado di autonomia finanziaria, amministrativa, regolamentare e statutaria riconosciuta agli enti che rientrano nel perimetro delle Amministrazioni pubbliche; in secondo luogo, in relazione ai differenti sistemi contabili applicati da queste ultime nel nostro ordinamento nazionale; infine, rispetto al diverso grado di manovrabilità delle voci che compongono la spesa pubblica, con un focus specifico sulla spesa sanitaria, al fine di porne in evidenza i diversi possibili impatti sulla garanzia dei diritti fondamentali.
L’indagine mette in evidenza che la sostituzione dei saldi con il vincolo della spesa netta e l’adozione della contabilità accrual, se, da un lato, hanno l’obiettivo di semplificare le procedure di spesa e rendere più trasparenti e accountable i nostri bilanci, specie nei confronti dei mercati e degli investitori, al contempo, dall’altro, pongono al nostro Paese alcune sfide di rilevantissima portata, rispetto alle quali i nodi al pettine sono ancora tutti da dipanare.

Abstract[En]

And yet it moves: how? The challenges to the constitutional law of the new european economic governance and accrual accounting
This essay analyses the regulatory framework that introduces the so-called new European economic governance. The highly innovative scope of the new system of supranational fiscal rules is specifically assessed through the lens of certain categories of constitutional law: firstly, with respect to the varying degree of financial, administrative, regulatory, and statutory autonomy granted to entities within the scope of public administrations; it is also examined in relation to the different accounting systems applied by these entities within our national legal framework; finally, with regard to the different levels of flexibility concerning the components of public expenditure, with a specific focus on healthcare spending.
The investigation has highlighted that the replacement of fiscal targets with the net expenditure constraint and the adoption of accrual accounting, while aiming to simplify expenditure procedures and make our budgets more transparent and accountable, particularly towards markets and investors, simultaneously present significant challenges for our country, for which many unresolved issues remain.