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Harmonization of Accounting in Governments and in Local Governments ABSTRACT The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient
[Harmonizace účetnictví v oblasti státní správy a samosprávy]

Author

Listed:
  • Jaroslava Marhounová
  • Štěpánka Nováková

Abstract

The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient protection of public resources. The key significance for fulfilment of income and expenditures budget statements and showing of budget administration has got budgetary structure, obligatory document published by Ministry of Finance. After entrance of the Czech Republic to the EU this document has been amended in the way to correspond to practice. Relevant is as well process of harmonization of accounting connected to launching of International Public Sector Accounting Standards usage.

Suggested Citation

  • Jaroslava Marhounová & Štěpánka Nováková, 2007. "Harmonization of Accounting in Governments and in Local Governments ABSTRACT The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2007(1), pages 30-43.
    • Handle: RePEc:prg:jnlcfu:v:2007:y:2007:i:1:id:207:p:30-43
    DOI: 10.18267/j.cfuc.207
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    Keywords

    Public Sector Accounting; International Public Sector Accounting Standards; Income and expenditures; Účetnictví veřejného sektoru; Mezinárodní účetní standardy pro veřejný sektor; Příjmy a výdaje;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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