Teoretické a praktické aspekty reformy účetnictví státu a její dopady na obce v Moravskoslezském kraji

Abstract

This diploma thesis deals with the topic „Theoretical and Practical Aspects of the State Accounting Reform and its Impact on Municipalities in the Moravian-Silesian Region“. The aim of this diploma thesis is to describe changes in municipal accounting consequent on accounting reform of public finance. The first part focuses on the theoretical aspects of the process of reform of state accounting. Another part describes the legal, accounting and tax aspects of certain selected entities. The practical part is aimed at quantifying the impact of the accounting reform on communities in the Moravian region in the questionnaire survey project, SGS SP 2015/80 the Faculty of Economics VSB - Technical University of Ostrava.