Public Finance Reform in the Czech Republic and its impact on Accounting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F11%3A00452116" target="_blank" >RIV/60162694:G42__/11:00452116 - isvavai.cz</a>
Result on the web
<a href="http://vavtest.unob.cz/registr" target="_blank" >http://vavtest.unob.cz/registr</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Public Finance Reform in the Czech Republic and its impact on Accounting
Original language description
This paper deals with the public finance reform proceeding in the Czech Republic and its impact on accounting of both central and local governments. The reform effort is characterised by transition from traditional cash accounting to accrual accounting in the Czech public sector. Main reasons for shifting from cash accounting to accrual can be described as an attempt to increase accounting data transparency, improve public finance control or increase performance of the public sector. While accrual basisin accounting presently is used by many developed countries, an attitude to implementation of accrual bases into the budget process is still rather reluctant. The paper summarises an impact of reforming process on accounting and budgeting and main tasksto be solved in the context of the accounting reform.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
KA - Militarism
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GAP403%2F10%2F0609" target="_blank" >GAP403/10/0609: Accrual Budgeting and Accounting at the Department of Defence of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
International Conference Army and Knowledge Society Conference Proceedings IDET 2011
ISBN
978-80-7231-635-9
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
204-209
Publisher name
University of Defence
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2011
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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