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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Reform of Governmental Accounting as a Prerequisite of Economic Decisions Made by External Users of Municipality Financial Statements
 Svoboda, Michal ; Mejzlík, Ladislav (advisor) ; Nováková, Štěpánka (referee) ; Steidlová, Jaromíra (referee)
This dissertation thesis analyzes gains of the governmental accounting reform in the Czech Republic in terms of increase in relevance, usability and accessibility of the economic data in the public sector of the Czech Republic, especially in municipalities. It identifies some risks that have arisen from this reform and offers some ways to eliminate them. The existence of the public sector itself is also explained as well as the existence of users of economic information of the public sector. It involves a comprehensive description of the reform of public sector financial reporting. A construction of a municipalities' financial health index is also included as a useful tool for increasing understandability and to become the decision making process of users (tax payers) at a higher level. This index is applied on 6 201 municipalities in the Czech Republic as of December 31, 2012.
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Cash flows presented by state organizational units in the Czech Republic
 Kotková, Marie ; Nováková, Štěpánka (advisor) ; Zelenka, Vladimír (referee) ; Steidlová, Jaromíra (referee)
This thesis is focused on the public sector and deals with one of the new financial statements presented by state organizational units, the cash flow statement, which these state organizational units prepared for the first time for the financial year 2011. The main objective of the thesis is to analyze in detail the quality of these cash flow statements prepared by individual administrators of the state budget chapters and passed for the first time to the Central system of state accounting information. The thesis also presents an evaluation of the quality of the Czech legislative regulation of the cash flows statement in relation to state organizational units and it compares the legislative regulation in the period between 2011 and 2012. An integral part of the thesis is creating theoretical models suitable for the preparation of the cash flow statement. The first model is based on the relationship among particular items of the accounting and financial statements and the second model is based on the transformed data from the statement for evaluation of the state budget implementation.
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