Vliv reformy účetnictví státu na transfery obce se zaměřením na rozpočtovou skladbu

Abstract

The subject of the diploma dissertation is an Influence of the state accounting reform on transfers of the municipality with a focus on budget classification. The aim of the thesis is a comparison of municipality transfers booking (in case of a beneficiary, an intermediary as well as a provider scenario) over the course of the accounting reform in years 2010-2012 including a focus on the budget composition and its explanation. Further on in the conclusions I attempt to provide a final analysis of the impact of the accounting reform on municipalities – whether the reform brings positive, negative or neutral impact on them. The dissertation is structured into three main parts. The first one is focused on the explanation of the accounting reform, its main aims and targets and on the legal background looking mainly into Czech accounting standards and other Czech accounting related legal documents. The second part is devoted to the summary of basic characteristics of the municipality transfers when acting as a beneficiary, a provider or an intermediary. In this part I also analyzed the budget composition. In the third part I provide concrete examples of municipality transfer bookings over the course of the government accounting reform.