RAČUNOVODSTVENO-PRAVNI ASPEKTI IZVRŠENJA BUDŽETA
Sažetak
Ekonomsko-pravna dimenzija budžeta oduvek je privlačila pažnju istraživača kako zbog njegove dispozitivnosti tako i zbog nekada neophodne stohastičnosti. Ovakav način njegovog egzistiranja i uslovi egzistiranja upravo predstavljaju predmet ovog rada. Neizostavna učinkovitost javnog sektora i njegova pokretačka snaga u uslovima savremenog egzistiranja društvene zajednice i pretpostavki koje ograničavanju njeno delovanje usložavaju položaj budžeta i njegovih osnovnih prerogativa kakvi se mogu videti u svim savremenim državama, pa i u našoj. Zakonska ograničenja na jednoj i ekonomska na drugoj postavlјaju budžet u poziciju koja neprekidno egzistira prilagođavajući se ulaznoj strani uslovlјenoj budžetskim prihodima i izlaznoj uslovlјenoj budžetskim rashodima. S tim u vezi poštovanje budžetskih procedura i normativnog ustrojstva čini budžet izuzetnom značajnim za izučavanje. Kako bi se zaokružila budžetska procedura, nakon budžetske godine sačinjava se završni račun kojim se računovodstveno prikazuju slaganja i odstupanja izvršenja od strane izvršne vlasti od odobrenog budžeta od strane zakonodavne vlasti.
Reference
Atabaeva, ZA, & Khojaev, AS (2020). Investment activity and analysis of investment projects. ISJ Theoretical & Applied Science, 5(85), 714-720.
Chan JL (1995). Budget accounting in China: continuity and change. Research in Governmental Nonprofit Accounting, 147-174.
Cipek, K., & Ljutić, IB (2021). The impact of digitization on tax audit. Auditor, 7(1), 37-69. https://doi.org/10.5937/Oditor2101037C
Dimitrijević, M. (2016). The complexity of changes in the domain of public expenditure management. Proceedings of the Faculty of Law in Nis, 55(72), 105-122. https://doi.org/10.5937/zrpfni1672105D
Dimitrijević, M. (2018). Relevant characteristics of modern public financing. Proceedings of the Faculty of Law in Nis, 57(81), 103-118. https://doi.org/10.5937/zrpfni1881103D
Gogić, N. (2022). Fraud in financial statements. Auditor, 8(1), 7-35. https://doi.org/10.5937/Oditor2201007G
Ismanov, I.N., & Moydinov, ED (2020). Audit of events after the reporting date. Academicia: An International Multidisciplinary Research Journal, 10(10), 966-974.
Ismanov, I.N., & Moydinov, ED (2020). Concept of importance in audit planning and execution. Academicia: An International Multidisciplinary Research Journal, 10(7), 381-391.
Jovanović M., Đurović-Todorović J. (2003). Financial theory and politics, Faculty of Economics, Niš
Kostić, R. (2020). Revision realization the goal is budgetary program. Sustainable development, 2(1), 41-52.https://doi.org/10.5937/OdrRaz2001041K
Majstorović A. (2008). State audit, Institute For the economy and finance, Belgrade,
Majstorović, A., Tasić, S. & Jovićević, P. (2020). Guidelines for modeling the internal budget audit system. Aksionarstvo, 26(1), 49-63
International Public Sector Accounting Standards (IPSAS) http://www.srrrs.org/?strana=ipsas
Najmiddin, T., & Saidalohonovich, K. A. (2020). About the origin and development of the universe, man, and accountability. Journal of Critical Reviews, 7(13), 1763-1769.
Popović, D., & Ilić-Popov, G. (2021). Some methodological dilemmas in comparative tax law. Annals of the Faculty of Law in Belgrade, 69(3), 471-511. https://doi.org/10.51204/AnaliPFBU21301A
Rule book about standard classification framework and account number plan for budgetary system (“Sl. messenger RS”, no. 16/2016, 49/2016, 107/2016, 46/2017, 114/2017, 20/2018, 36/2018, 93/2018, 104/2018, 14/2019, 33/2019, 68 /2019, 84/2019, 151/2020, 19/2021, 66/2021 and 130/2021)
Raičević, B. (2005) Public finance. Beograd: Economic college
Tam, C., da Costa Moura, EJ, Oliveira, T., & Varajão, J. (2020). The factors influencing the success of ongoing agile software development projects. International Journal of Project Management, 38(3), 165-176
Todorović M. (1933). Science of Finances II Budget, Gece Kona Publishing Library, Belgrade
Vukša, S., Anđelić, D. & Milojević, I. (2020). Analysis as the basis of business sustainability. Sustainable Development, 2(1), 53-72.
Law on the Budget System (“Official Gazette of RS”, no. 54/2009, 73/2010, 101/2010, 101/2011, 93/2012, 62/2013, 63/2013 - corrected, 108/2013, 142 /2014, 68/2015 - other laws, 103/2015, 99/2016, 113/2017, 95/2018, 31/2019, 72/2019, 149/2020 and 118/2021)
Law on the State Audit Institution (“Official Gazette of RS”, no. 101/2005, 54/2007, 36/2010 and 44/2018 - other laws)
Law on Public Procurement (“Official Gazette of RS”, No. 91/2019)
Živkov, D., Poparić, S., & Ilić, M. (2020). The effect of macro factors on bank credit activity in the Republic of Serbia. Škola biznisa, 1, 39-54. https://doi.org/10.5937/skolbiz1-27260
Živković, A. (2019). Quality of operational risk management in financial institutions. Aksionarstvo, 25(1), p. 5-32
- Autori zadržavaju autorska prava i pružaju časopisu pravo prvog objavljivanja rada i licenciraju ga "Creative Commons Attribution licencom" koja omogućava drugima da dele rad, uz uslov navođenja autorstva i izvornog objavljivanja u ovom časopisu.
- Autori mogu izraditi zasebne, ugovorne aranžmane za neekskluzivnu distribuciju članka objavljenog u časopisu (npr. postavljanje u institucionalni repozitorijum ili objavljivanje u knjizi), uz navođenje da je članak izvorno objavljen u ovom časopisu.
- Autorima je dozvoljeno i podstiču se da postave objavljeni članak onlajn (npr. u institucionalni repozitorijum ili na svoju internet stranicu) pre ili tokom postupka prijave rukopisa, s obzirom da takav postupak može voditi produktivnoj razmeni ideja i ranijoj i većoj citiranosti objavljenog članka (Vidi Efekti otvorenog pristupa).