出版社：Visoka poslovna škola strukovnih studija, Novi Sad
摘要：Co-operatives in the most developed European countries have a tradition of over 150 years, and among first cooperatives founded in the middle of the 19th century were those on the territory of today's Serbia.Until the beginning of the Second World War, Serbia had a developed and successful cooperative system.In the post-war period, there was a degradation of co-operative system and its departure from the basic cooperative values and principles.The transition period during the 1990s brought new problems through privatization and the creation of unresolved cooperative property.The first visible progress in the development of modern Serbian co-operatives was achieved in 2017 through the introduction of state support to existing and new cooperatives in the amount of 200 million dinars.The initial results indicated that this relatively modest financial state support resulted in establishment of significant number of new cooperatives.Accordingly, more than 800 million dinars were allocated from the budget in 2018 to support the development of co-operatives.Significantly increased state support imposes the issue of budget control and preventing potential misuse, such as the establishment of 'false' co-operatives solely for the purpose of receiving financial support.Possible embezzlement could cause in the future the suspension of state support to cooperatives, which can be prevented primarily through the improvement of the cooperative audit system.
其他摘要：Zadrugarstvo u danas najrazvijenijim evropskim državama ima tradiciju od preko 150 godina, a među prvim zadrugama koje su osnivane sredinom 19.veka bile su i one na teritoriji današnje Srbije.Do početka Drugog svetskog rata, Srbija je imala razvijen i usp
关键词：cooperatives; state incentives; cooperative audit; credit cooperatives
