Naslov
Reforms of the Croatian budgetary system

Autori
Bajo, Anto

Izvornik
Newsletter : an occasional publication of the Institute of Public Finance (1333-4417) 5 (2003), 11; 1-6

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, popularan rad, znanstveni

Ključne riječi
reform ; budgetary system ; Croatia

Sažetak
Since 2000, Croatia has been carrying out reforms to the old budgetary system. The objective of this paper is to cast light on the bases of the reform process in the budgetary system. This in particular refers to the new way of recording budgetary transactions, the establishment of the functions of the government treasury and the making of payments from the Single Treasury Account (STA). To this one should add the adoption of the new chart of account on which the system of financial and fiscal reporting is founded and the beginning of budgeting according to programmes, which institutions within the budgetary system are slowly mastering. We shall endeavour to explain the basic difference between the old budget system, based on the cash principle, and the new system of budgetary recording, which is based on a modified accrual system, using as an example the budget of general government and its deficit. At the end we will make some suggestions and recommendations.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA