INPROFORUM 2011

Central system of accounting information of the Czech republic - the source of data for monitoring and analyzing indebtedness of municipalities
Michal Svoboda

Language: cs
Last modified: 2013-07-30

Abstract


This paper characterizes the ongoing governmental accounting reform in the Czech Republic, especially the database brought by this reform – The Central System of Accounting Information of the Czech Republic (CSAI). This system could provide economic information on public sector entities (central government and local governments) useful for monitoring their basic financial health criteria. This is illustrated at the example of analysis of indebtedness of municipalities in the Czech Republic. This shows, that CSAI provides useful tool of monitoring indebtedness and may became an early warning system in the future to avoid further and deeper fiscal crises.


Keywords


Governmental Accounting, Public Sector, Financial Analysis, Public Sector Efficiency, Indebtedness, Municipalities

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