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  • 标题:Convergence of Croatian Financial and Budget Regulations to the Framework and Practices of the European Union
  • 本地全文:下载
  • 作者:Vašiček, Davor ; Maletić, Ivana
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2010
  • 卷号:3(544)
  • 期号:3(544)
  • 页码:25-42
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要:As of 2004 intensive preparatory activities for the accession of the Republic of Croatia into the European Union have started. Significant changes have been taking place in legislation, institutional and administrative respect. The so called “silent reform“ is changing the appearance and the way of work of state administration. Institutions acquire the rules and way of work of the European Union through the usage of pre-accession programmes. General opinion moves in the direction of successfulness, competitiveness, attainment of results and added values. Financial regulations regarding stipulation of budget processes have been changing through the introduction of the following elements: strategic planning, multi-annual budget framework, fiscal discipline, internal audit as well as financial management and control system based on clearly set work processes and procedures. This document provides the description of the most significant changes regarding financial management and budget regulations in the Republic of Croatia which have taken place in the course of adapting (developing) the system to the European practices and rules.
  • 关键词:reforms; public finance management; European funds; public internal financial control; strategic planning; multi year planning; outcomes; performance.
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