Innovation of Public Financial Management Practice Trough New Accounting and Management Approach

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

Innovation of Public Financial Management Practice Trough New Accounting and Management Approach

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Innovation of Public Financial Management Practice Trough New Accounting and Management Approach

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION(10th)

ISBN

9787564726522

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

621-628

Název nakladatele

University of Electronic Science and Technology of China Press (UESTC Press)

Místo vydání

Chengdu

Místo konání akce

Chengdu

Datum konání akce

1. 1. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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