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Projekt Účetnictví Státu V České Republice // Project Accounting State In Czech Republic

Author

Listed:
  • Kovanicová, Dana

    (Vysoká škola ekonomická v Praze)

Abstract

The article informs about the project of the Czech Ministry of Finance, the aim of which is to prepare and implement accounting for the entire Czech state on an accrual basis. It presents the basic characteristics of the accrual basis, compared with a "cash" basis. Justifies this project, the current lack of relevant information for management and decision-making at the state level and at lower levels and introduces the conceptual framework. Článek informuje o projektu českého ministerstva financí, jehož cílem je připravit a implementovat účetnictví za celý český stát na akruální bázi. Uvádí základní charakteristiky akruální báze ve srovnání s “cash” bází. Zdůvodňuje tento projekt současným nedostatkem relevantních informací pro řízení a rozhodování na úrovni státu i na nižších úrovních a seznamuje s jeho koncepčním rámcem.

Suggested Citation

  • Kovanicová, Dana, 2008. "Projekt Účetnictví Státu V České Republice // Project Accounting State In Czech Republic," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 11(2).
    • Handle: RePEc:scn:000pbo:67564
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