Innovation of Public Financial Management Practice Trough New
Accounting and Management Approach

D 2014

Innovation of Public Financial Management Practice Trough New Accounting and Management Approach

HRŮZA, Filip a Petr VALOUCH

Základní údaje

Originální název

Innovation of Public Financial Management Practice Trough New Accounting and Management Approach

Autoři

HRŮZA, Filip (203 Česká republika, garant, domácí) a Petr VALOUCH (203 Česká republika, domácí)

Vydání

Chengdu, PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION（10th） od s. 621-628, 8 s. 2014

Nakladatel

University of Electronic Science and Technology of China Press (UESTC Press)

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50600 5.6 Political science

Stát vydavatele

Čína

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

URL

Kód RIV

RIV/00216224:14560/14:00077015

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-7-5647-2652-2

UT WoS

000357346100073

Klíčová slova anglicky

Public sector; Public financial management; Managerial accounting; Innovation

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 10. 8. 2015 14:13, Ing. Filip Hrůza, Ph.D.

Anotace

V originále

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.

Návaznosti

MUNI/A/0784/2013, interní kód MU

Název: Vybrané aspekty hodnocení efektivnosti a zásluhovosti veřejných politik (Akronym: Aspekty VEPO)

Investor: Masarykova univerzita, Vybrané aspekty hodnocení efektivnosti a zásluhovosti veřejných politik, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

HRŮZA, Filip a Petr VALOUCH. Innovation of Public Financial Management Practice Trough New Accounting and Management Approach. Online. In ZHU Xiaoning and ZHAO Shurong. PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION（10th）. Chengdu: University of Electronic Science and Technology of China Press (UESTC Press), 2014, s. 621-628. ISBN 978-7-5647-2652-2.

@inproceedings{1204221,
   author = {Hrůza, Filip and Valouch, Petr},
   address = {Chengdu},
   booktitle = {PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION（10th）},
   editor = {ZHU Xiaoning and ZHAO Shurong},
   keywords = {Public sector; Public financial management; Managerial accounting; Innovation},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Chengdu},
   isbn = {978-7-5647-2652-2},
   pages = {621-628},
   publisher = {University of Electronic Science and Technology of China Press (UESTC Press)},
   title = {Innovation of Public Financial Management Practice Trough New Accounting and Management Approach},
   url = {http://www.icpa-uestc.cn/en/home/paperdown.php?newsId=267},
   year = {2014}
}

TY  - JOUR
ID  - 1204221
AU  - Hrůza, Filip - Valouch, Petr
PY  - 2014
TI  - Innovation of Public Financial Management Practice Trough New Accounting and Management Approach
PB  - University of Electronic Science and Technology of China Press (UESTC Press)
CY  - Chengdu
SN  - 9787564726522
KW  - Public sector
KW  - Public financial management
KW  - Managerial accounting
KW  - Innovation
UR  - http://www.icpa-uestc.cn/en/home/paperdown.php?newsId=267
L2  - http://www.icpa-uestc.cn/en/home/paperdown.php?newsId=267
N2  - 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.
ER  -

HRŮZA, Filip a Petr VALOUCH. Innovation of Public Financial Management Practice Trough New Accounting and Management Approach. Online. In ZHU Xiaoning and ZHAO Shurong. \textit{PROCEEDINGS OF 2014 INTERNATIONAL CONFERENCE ON PUBLIC ADMINISTRATION（10th）}. Chengdu: University of Electronic Science and Technology of China Press (UESTC Press), 2014, s.~621-628. ISBN~978-7-5647-2652-2.

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