Innovation of Public Financial Management Practice Trough New Accounting and Management Approach
| Autoři | |
|---|---|
| Rok publikování | 2014 |
| Druh | Článek ve sborníku |
| Konference | PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION(10th) |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://www.icpa-uestc.cn/en/home/paperdown.php?newsId=267 |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | Public sector; Public financial management; Managerial accounting; Innovation |
| Popis | 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. This paper further answers the question how this certain innovation can with proper implementation bring the benefit for local governments in case of the Czech Republic. |
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