摘要：While the Republic of Serbia is increasingly moving towards EU integration, and while one of the many EU requirements is the yearly transmission of the accountancy data that are important for the annual determination of the incomes of agricultural holdings and analysis of their business operation, the need to establish and develop Serbian Farm Accountancy Data Network (FADN) system becomes a crucial strategic option. This research paper describes how this requirement has been fulfilled for the Republic of Serbia, with special focus on FADN institutional framework. In this paper it is used unique replicable European Union (EU) methodology that has been applied and adjusted in accordance with national conditions. Furthermore, a comparative research method was used in a particular area of this study, which aimed to make comparisons across different FADN institutional framework of certain EU member states and Republic of Serbia. The results of this research paper showed that the FADN institutional frameworks in EU member states as well as institutional framework of the Republic of Serbia as candidate country have been established on the same bases, such as accountancy data collection–processing–transmission chain. However, the FADN institutional frameworks in EU member states are different and complex. Furthermore, taking into consideration comparison of the current state of FADN institutional framework in certain EU member states and Republic of Serbia, this paper demonstrated that although currently there is no specific sub-legal act, that prescribes the functioning of the FADN system in Serbia, there is a dynamic phase at an early stage of the Serbian FADN institutional framework development. Evidently, it is in development and needs to be further improved and strengthened while the sub-legal act, that prescribes the functioning of the FADN system, needs to be adopted. Consequently, for completed Serbian FADN system establishment and its sustainable development and functioning, there are still many challenges to overcome.
关键词：FADN;institutional framework;Republic of Serbia;EU
