Český finanční a účetní časopis 2009(2):76-78 | DOI: 10.18267/j.cfuc.31

The End of the Year at Organizational Units of State of the Czech Republic

Jaroslava Marhounová
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>.

This article deals with the relevant questions of reserve fund in organizational units of state in the Czech Republic. The importance of the reserve fund was mainly reduced by the amendment to the act about budget rules of the Czech Republic established from 1st March, 2008. The article is opposed to reasoning of this amendment and shows positives and negatives.

Keywords: Organizational units of the state; Reserve fund; Cash inflow and outflow; Budget; Cash saving; Novelization of the act about budget rules.
JEL classification: M41

Published: June 1, 2009  Show citation

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Marhounová, J. (2009). The End of the Year at Organizational Units of State of the Czech Republic. Czech Financial and Accounting Journal, 2009(2), 76-78. doi: 10.18267/j.cfuc.31
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