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Europeanization Reforms Of The Financial Management System

Davor Vašiček orcid id orcid.org/0000-0001-9493-264X ; Ekonomski fakultet Sveučilišta u Rijeci
Ivana Maletić ; državna tajnica u Ministarstvu financija Republike Hrvatske


Puni tekst: hrvatski pdf 133 Kb

str. 773-792

preuzimanja: 636

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Sažetak

The objective of the public finance reforms is the creation of efficient and modern budgetary processes and institutions. Such reforms are conducted because of the external and internal factors some of which are the convergence of financial regulations in the EU accession process, the improvement of transparency in accordance with the standards set out by the influential international institutions, and a wish to create a small, flexible, effective and citizen-oriented public
administration. The most significant changes encompass the introduction of strategic and programme planning, followed by multi-annual budgetary framework, benchmarks for evaluating the achieved results, financial management and control system (PIFCS), and flexibility in the execution processes. These changes are
a precondition for creating a result-oriented public administration that is always one step ahead of the challenges it is facing and is not shy of strategic thinking, an administration in which the rights and responsibilities of each individual are clearly defined and where managing responsibility is delegated accordingly.

Ključne riječi

Europeanisation; financial management; administrative reforms; public administration; results; successfulness; transparency

Hrčak ID:

131908

URI

https://hrcak.srce.hr/131908

Datum izdavanja:

8.9.2011.

Podaci na drugim jezicima: hrvatski

Posjeta: 1.271 *