Prethodno priopćenje

Towards Efficient Public Sector Asset Management

Mihaela Grubišić ; Institute of Economics, Zagreb
Mustafa Nušinović ; Institute of Economics, Zagreb
Gorana Roje ; Institute of Economics, Zagreb

Sažetak

Governments are accountable for providing quality public services to their citizens at the most favourable terms. They are, among other issues, responsible for managing a diversified public asset portfolio.
This paper examines one of the critical financial challenges in Croatia: managing public sector assets efficiently. It attempts to facilitate better understanding of public asset management as an integral part of public sector reforms. The lack of reliable information
on public assets in place hinders determination of the assets’ value, budgeting for asset management activities and evaluating public asset portfolio performance. As a result, assets are managed on an ad-hoc, often reactive basis. Starting from the concept that public
authorities have to be fully accountable to the public, we propose the preconditions necessary for commencing proper public asset management practice in Croatia. Our model might help other countries that are also faced with public asset management inefficiency.

Ključne riječi

public sector assets; centralised asset registry; accrual financial reporting; professional asset management; Croatia

Hrčak ID:

48573

URI

https://hrcak.srce.hr/48573

Datum izdavanja:

22.9.2009.

Posjeta: 13.369 *