Evaluating the Implementation Level of Management and Control Principles of the Public Finances
Evaluating the Implementation Level of Management and Control Principles of the Public Finances

Author(s): Petr Musil, Jana Boulaouad, Pavel Vyleťal
Subject(s): Public Administration, Public Finances
Published by: Masarykova univerzita nakladatelství
Keywords: Efficiency; Effectiveness; Economy; Internal Regulations; Public Administration Entity;
Summary/Abstract: The article deals with evaluating the level of application of management and control principles of public finances in selected public administration entities. Standards for this evaluation, valid principles of management and control of public finances and the rules for their application have been established between 2000 and 2001. They are applicable in activities during the acquisition and operation of property. The article focuses on the current status and monitoring 3E concept – effectiveness, economy and efficiency and the use of the term accuracy. These should be part of common public administration management during their decision-making procedures. The management of public administration entities uses internal regulations for their internal activities, which determine the procedures and methods for ensuring the management and controlling public finances. The article's results of principles application in the management and control of public finances in selected public administration entities can subsequently be the basis for changing the internal standards in order to improve these activities of management not only for the analysed public administration entities.

• Details
• Contents