Český finanční a účetní časopis 2007(1):30-43 | DOI: 10.18267/j.cfuc.207

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

Jaroslava Marhounová1, Štěpánka Nováková2
1 Ing. Jaroslava Marhounová, Ph.D. - odborná asistentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <marhoun@vse.cz>.
2 Doc. Ing. Štěpánka Nováková, CSc. - docentka; Katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <stepnov@vse.cz>.

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.

Keywords: Public Sector Accounting; International Public Sector Accounting Standards; Income and expenditures.
JEL classification: M41

Published: March 1, 2007  Show citation

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Marhounová, J., & Nováková, Š. (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 which ensure proper administration and sufficient. Czech Financial and Accounting Journal, 2007(1), 30-43. doi: 10.18267/j.cfuc.207
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    References

    1. IPSAS (2007): International Public Sector Accounting Standards. [on-line]. Bern, IPSAS, c2007, [cit. 31. 3. 2007], <http://www.ipsas.org/en/ipsas_standards.htm>.
    2. IPSAS (2006): Příručka dokumentů Rady pro mezinárodní účetní standardy pro veřejný sektor. Praha, NKÚ, 2006.
    3. Nováková, Š. (2006): Účetnictví státní správy a samosprávy. Praha, Oeconomia, 2006.

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