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Abstract [It]: Il contributo aspira ad analizzare lo stato dell’arte e le possibili linee di sviluppo della parifica dei rendiconti delle Regioni e delle Province autonome inquadrando tale dibattito attraverso la dialettica fra accademia, magistratura contabile e amministrazioni coinvolte.
Title: The state of the art and the evolutionary prospects of the equalization of the annual statement of the Regions and autonomous Provinces in the dialogue between academia, accounting judiciary and administrations involved
Abstract [En]: The paper aspires to analyze the judiciary review on the budget of the Italian Regions and the Autonomous Provinces by framing this issue through the lens of the current scientific debate involving academia, the Court of Auditors and the public administration.
Parole chiave: Corte dei Conti, giudizio di parificazione, Regioni e Province Autonome
Keywords: Court of Auditors, judiciary review of the regional budget, Italian Regions
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