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Government Accounting in the Context of Fiscal Consolidation


Vašiček, Davor; Drezgić, Saša
Government Accounting in the Context of Fiscal Consolidation // Company Competitiveness in the XXI Century
Miškolc: Innovation and Tehnology Transfer Centre, University of Miskolc, 2009. str. 295-300 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Government Accounting in the Context of Fiscal Consolidation

Autori
Vašiček, Davor ; Drezgić, Saša

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Company Competitiveness in the XXI Century / - Miškolc : Innovation and Tehnology Transfer Centre, University of Miskolc, 2009, 295-300

ISBN
978-963-661-881-0

Skup
XXIII. microCAD International Scientific Conference

Mjesto i datum
Miškolc, Mađarska, 19-20.03.2009

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Government accounting; fiscal consolidation; Croatia
(Državno računovodstvo; fiskalna konsolidacija; Hrvatska)

Sažetak
Accomplishment of goals of fiscal consolidation is closely related with the issue of fiscal transparency. The crucial element of fiscal transparency is quality of government accounting standards, procedures and practices. Lack of success of fiscal consolidation in numerous countries is considered as consequence of inappropriate setup of government accounting system. Therefore, more intention has to be devoted to legislative framework and implementation of successful government accounting system.

Izvorni jezik
Engleski



POVEZANOST RADA


Projekt / tema
081-0000000-1264)

Ustanove
Ekonomski fakultet, Rijeka