. "199726" . "Finan\u010Dn\u00ED hospoda\u0159en\u00ED municip\u00E1ln\u00EDch \u00FA\u010Detn\u00EDch jednotek \u2013 po novele z\u00E1kona o \u00FA\u010Detnictv\u00ED" . . . . . . "978-80-7400-342-4" . . "Finan\u010Dn\u00ED hospoda\u0159en\u00ED municip\u00E1ln\u00EDch \u00FA\u010Detn\u00EDch jednotek \u2013 po novele z\u00E1kona o \u00FA\u010Detnictv\u00ED"@cs . "28120" . "Otrusinov\u00E1, Milana" . "V r\u00E1mci ve\u0159ejnopr\u00E1vn\u00EDch subjekt\u016F jsou nov\u011B od roku 2010 vymezeny a definov\u00E1ny vybran\u00E9 \u00FA\u010Detn\u00ED jednotky, kam \u0159ad\u00EDme i municip\u00E1ln\u00ED \u00FA\u010Detn\u00ED jednotky, tj. obce, kraje, dobrovoln\u00E9 svazky obc\u00ED, region\u00E1ln\u00ED rady region\u016F soudr\u017Enosti a jimi z\u0159izovan\u00E9 p\u0159\u00EDsp\u011Bvkov\u00E9 organizace. Novela z\u00E1kona o \u00FA\u010Detnictv\u00ED a dal\u0161\u00ED z\u00E1vazn\u00E9 legislativn\u00ED zm\u011Bny po 1.1.2010 z\u00E1sadn\u00EDm zp\u016Fsobem m\u011Bn\u00ED \u00FA\u010Detnictv\u00ED a t\u00EDm i hospoda\u0159en\u00ED organizac\u00ED ve\u0159ejn\u00E9ho sektoru v \u010Cesk\u00E9 republice. Aktu\u00E1ln\u011B prob\u00EDhaj\u00EDc\u00ED rozs\u00E1hl\u00E1 reforma \u00FA\u010Detnictv\u00ED v oblasti ve\u0159ejn\u00FDch financ\u00ED m\u00E1 za c\u00EDl souhrnn\u011B zv\u00FD\u0161it kvalitu informac\u00ED a vypov\u00EDdac\u00ED schopnost \u00FA\u010Detn\u00EDch dat a jejich vyu\u017Eitelnost pro \u0159\u00EDzen\u00ED efektivnosti v t\u00E9to oblasti. Ur\u010Duj\u00EDc\u00ED rysem cel\u00E9 reformy je p\u0159ibl\u00ED\u017Een\u00ED \u00FA\u010Detnictv\u00ED a \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED ve\u0159ejn\u00E9ho sektoru podnikatelsk\u00FDm subjekt\u016Fm, p\u0159echod od cash-b\u00E1ze na akru\u00E1ln\u00ED \u00FA\u010Detn\u00ED princip."@cs . "public administration, accounting, accounting reform, financial management, municipality, state accounting"@en . . "2"^^ . "[825E4D64153A]" . "1"^^ . . . "Finan\u010Dn\u00ED hospoda\u0159en\u00ED municip\u00E1ln\u00EDch \u00FA\u010Detn\u00EDch jednotek \u2013 po novele z\u00E1kona o \u00FA\u010Detnictv\u00ED" . "V r\u00E1mci ve\u0159ejnopr\u00E1vn\u00EDch subjekt\u016F jsou nov\u011B od roku 2010 vymezeny a definov\u00E1ny vybran\u00E9 \u00FA\u010Detn\u00ED jednotky, kam \u0159ad\u00EDme i municip\u00E1ln\u00ED \u00FA\u010Detn\u00ED jednotky, tj. obce, kraje, dobrovoln\u00E9 svazky obc\u00ED, region\u00E1ln\u00ED rady region\u016F soudr\u017Enosti a jimi z\u0159izovan\u00E9 p\u0159\u00EDsp\u011Bvkov\u00E9 organizace. Novela z\u00E1kona o \u00FA\u010Detnictv\u00ED a dal\u0161\u00ED z\u00E1vazn\u00E9 legislativn\u00ED zm\u011Bny po 1.1.2010 z\u00E1sadn\u00EDm zp\u016Fsobem m\u011Bn\u00ED \u00FA\u010Detnictv\u00ED a t\u00EDm i hospoda\u0159en\u00ED organizac\u00ED ve\u0159ejn\u00E9ho sektoru v \u010Cesk\u00E9 republice. Aktu\u00E1ln\u011B prob\u00EDhaj\u00EDc\u00ED rozs\u00E1hl\u00E1 reforma \u00FA\u010Detnictv\u00ED v oblasti ve\u0159ejn\u00FDch financ\u00ED m\u00E1 za c\u00EDl souhrnn\u011B zv\u00FD\u0161it kvalitu informac\u00ED a vypov\u00EDdac\u00ED schopnost \u00FA\u010Detn\u00EDch dat a jejich vyu\u017Eitelnost pro \u0159\u00EDzen\u00ED efektivnosti v t\u00E9to oblasti. Ur\u010Duj\u00EDc\u00ED rysem cel\u00E9 reformy je p\u0159ibl\u00ED\u017Een\u00ED \u00FA\u010Detnictv\u00ED a \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED ve\u0159ejn\u00E9ho sektoru podnikatelsk\u00FDm subjekt\u016Fm, p\u0159echod od cash-b\u00E1ze na akru\u00E1ln\u00ED \u00FA\u010Detn\u00ED princip." . . . . "178"^^ . "Financial management of Municipal Accounting Entities after the Amendment to the accounting Act"@en . "Praha" . "RIV/70883521:28120/11:43865694!RIV12-MSM-28120___" . "N, V" . "RIV/70883521:28120/11:43865694" . . "Finan\u010Dn\u00ED hospoda\u0159en\u00ED municip\u00E1ln\u00EDch \u00FA\u010Detn\u00EDch jednotek \u2013 po novele z\u00E1kona o \u00FA\u010Detnictv\u00ED"@cs . . . "Financial management of Municipal Accounting Entities after the Amendment to the accounting Act"@en . "C.H.BECK" . . "Since 2010, selected accounting equities have been newly specified and defined, including also municipal accounting entities, i.e., municipalities, regions, voluntary associations of municipalities, regional councils of cohesion regions and allowance organizations established by them. The amendment to the Accounting Act and other significant legislative changes after 1 January 2010 have been fundamentally changing the accounting therefore management of public sector organizations in the Czech Republic as well. The currently ongoing extensive reform of accounting in public finance aims to comprehensively improve the quality of information and explanatory ability of the financial data and their usefulness for management effectiveness in this area. The defining feature of the reform consists in the approach of accounting and financial reporting of public sector to enterprises, the conversion from cash-based to accrual-based accounting principle."@en . . "Kub\u00ED\u010Dkov\u00E1, Dana" . . "Finan\u010Dn\u00ED hospoda\u0159en\u00ED municip\u00E1ln\u00EDch \u00FA\u010Detn\u00EDch jednotek \u2013 po novele z\u00E1kona o \u00FA\u010Detnictv\u00ED" . "178"^^ .