Innovation of Public Financial Management Practice Trough New Accounting and Management Approach
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F14%3A00077015" target="_blank" >RIV/00216224:14560/14:00077015 - isvavai.cz</a>
Result on the web
<a href="http://www.icpa-uestc.cn/en/home/paperdown.php?newsId=267" target="_blank" >http://www.icpa-uestc.cn/en/home/paperdown.php?newsId=267</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Innovation of Public Financial Management Practice Trough New Accounting and Management Approach
Original language description
Recent financial situation in public sector can be characterized by reaching the maximum levels of available resources that can governments achieve in secondary distribution of primary resources created in national economics. All types and levels of government and relevant bodies have been intensively looking for other possibilities and ideas how to manage their available budgets in more efficient and effective way, but there are also approaches looking for new space for gaining ?new? revenues through managing current resources by using different financial and accounting techniques. This paper describes the process of mentioned innovations in case of local governments. The specific issue of local governments has been chosen according to their higher dependent position in the process of gaining their revenues than of central governments and thus their position is more difficult and this issue is therefore highly desirable.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION(10th)
ISBN
9787564726522
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
621-628
Publisher name
University of Electronic Science and Technology of China Press (UESTC Press)
Place of publication
Chengdu
Event location
Chengdu
Event date
Jan 1, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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