The accounting reform of public finance in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43872017" target="_blank" >RIV/70883521:28120/14:43872017 - isvavai.cz</a>

Výsledek na webu

<a href="http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2014/docs-2-2014/Nekolova.pdf" target="_blank" >http://www.slu.cz/opf/cz/informace/acta-academica-karviniensia/casopisy-aak/aak-rocnik-2014/docs-2-2014/Nekolova.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The accounting reform of public finance in the Czech Republic

Popis výsledku v původním jazyce

The accounting reform of public finance in the Czech Republic was an issue intensively discussed in political and academic spheres at the turn of the century. As a consequence of this discussion the Ministry of Finance initiated works on the implementation process of new principles which the reform includes. The main purpose of the reform is the convergence of accounting principles of public and private sector and the creation of consolidated final accounts of the whole Czech Republic. The consolidationshould contribute to the comparability of the accounts of Czech Republic and other countries within the European Union. The research is focusing on the evaluation of the reform according to the selected accounting entities, municipalities to be specific. The findings of the research are discussed with the outlines of the solutions.

Název v anglickém jazyce

The accounting reform of public finance in the Czech Republic

Popis výsledku anglicky

The accounting reform of public finance in the Czech Republic was an issue intensively discussed in political and academic spheres at the turn of the century. As a consequence of this discussion the Ministry of Finance initiated works on the implementation process of new principles which the reform includes. The main purpose of the reform is the convergence of accounting principles of public and private sector and the creation of consolidated final accounts of the whole Czech Republic. The consolidationshould contribute to the comparability of the accounts of Czech Republic and other countries within the European Union. The research is focusing on the evaluation of the reform according to the selected accounting entities, municipalities to be specific. The findings of the research are discussed with the outlines of the solutions.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

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 periodika

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Svazek periodika

14

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

96-104

Kód UT WoS článku

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EID výsledku v databázi Scopus

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