Računovodstveno izvještajni okvir i transparentnost proračuna

master's thesis

• Title (english): Accounting reporting framework and budget transparency
• Author: Lucija Jagodić
• Mentor: Vesna Vašiček (mentor); MBZ: 181411
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-07-08, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Državni proračun je akt kojim se procjenjuju prihodi i primici, te utvrđuju rashodi i izdaci za jednu godinu. Proračun sadrži najvažnije ciljeve države u fiskalnoj godini. Služi kao instrument kojim država utječe na ekonomsko stanje zemlje, te služi kao sustav kontrole trošenja proračunskih sredstava. Proračunski proces započinje pripremom i planiranjem proračuna, izvršenjem proračuna, a završava nadzorom i revizijom. Računovodstvo i financijsko izvještavanje državnog proračuna uređeno je Zakonom o proračunu i ostalim provedbenim propisima. U Republici Hrvatskoj Ustavom je zajamčeno pravo na pristup informacijama koje posjeduju tijela javne vlasti. Transparentnost proračuna podrazumijeva uvid u proračunske dokumente, a mjeri se Indeksom otvorenosti proračuna koji je, prema podacima International Budget Paretnership-a i Instituta za javne financije, analiziran u tekstu.

Abstract (english)

The state budget is an act that estimates revenues and receipts and determines expenditures and expenses for one year. The budget contains the most important goals of the state in the fiscal year. It serves as an instrument by which the state influences the economic situation of the country, and serves as a system of control over the spending of budget funds. The budget process begins with budget preparation and planning, budget execution, and ends with oversight and audit. Accounting and financial reporting of the state budget are regulated by the Budget Act and some other implementing regulations. In the Republic of Croatia, the Constitution guarantees the right of access to information held by public authorities. Budget transparency implies insight into budget documents and is measured by the Budget Openness Index, which, according to the International Budget Partnership and Croatian Institute of Public Finance, is analyzed in the text.

• Keywords: državni proračun; proračunski proces; računovodstvo proračuna; financijsko izvještavanje; transparentnost; Indeks otvorenosti proračuna
• Keywords (english): state budget; budget process; budget accounting; financial reporting; transparency; Budget openness index
• Language: croatian
• URN:NBN: urn:nbn:hr:148:778350
• Study programme: Title: Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2021-07-13 07:22:34