Title Razvoj sustava riznice
Title (english) Development of the treasury system
Author Antonella Zilli
Mentor Lorena Mošnja Škare (mentor)
Committee member Ksenija Černe (predsjednik povjerenstva)
Committee member Lorena Mošnja Škare (član povjerenstva)
Committee member Robert Zenzerović (član povjerenstva)
Granter University of Pula Pula
Defense date and country 2020-09-18, Croatia
Scientific / art field, discipline and subdiscipline SOCIAL SCIENCES Economics Accounting
Abstract Riznica je značajan i najučinkovitiji element javnih financija zemlje u okviru kojeg se formira proračun te se alociraju javna sredstva da bi se mogle učinkovito financirati javne usluge te zadovoljiti potrebe građana, kao i učinkovito upravljati gotovinom i javnim dugom zemlje. U kontekstu napretka državne riznice javljaju se mnogi problemi s kojima se država suočava, poput nemogućnosti uvida u stvarno stanje državnih financija, stanja njezinih depozita ili u broj računa otvorenih u poslovnim bankama.
Vjeruje se kako sustavi lokalnih riznica podržavaju suvremeni i održivi razvoj lokalnih jedinica, a što se implicira i na nacionalnu razinu. To su sustavi koji doprinose boljem razvoju država, većoj konkurentnosti, etičnosti, ali i boljim mogućnostima napretka u svim segmentima.
Grad Pula predstavlja jedinicu lokalne samouprave koja je najrazvijenija u Istri, a i veličinom svoga proračuna može parirati većim hrvatskim gradovima pa je bila idealan kandidat za uvođenje sustava lokalne riznice u svrhu učinkovitijeg upravljanja svojim javnim financijama. Ona proces sustava riznice tako prati na državnoj razini te je isti formirala po uzoru na državnu riznicu još 2011. godine. Time je izgenerirala niz pozitivnih učinaka za svoje javne financije koji su vidljivi napretkom u njezinu razvoju, gospodarstvu i financijskom poslovanju.
Značaj je lokalne riznice Grada Pule i njezina temeljna prednost što su sva sredstva objedinjena financijskim upravljanjem na jedinstvenom računu Grada te je time značajno umanjen rizik u poslovanju javnih financija Grada.
Abstract (english) The treasury is a significant and most efficient element of public finances of countries within which the budget is formed and public funds are allocated that can effectively finance public services and meet the needs of citizens, as well as effectively manage cash and public debt. In the context of the state treasury, there are many problems that the state faces, such as the impossibility of insight into the real state of state finances, the state of its deposits or the number of accounts opened in commercial banks.
Sustainable local treasuries are believed to support the modern and sustainable development of local units, which implies it at the national level as well. These are systems that contribute to better development of the state, greater competitiveness, ethics, but also better opportunities for progress in all segments.
The city of Pula is a unique local government that is the most developed in Istria, and the size of its budget can match larger Croatian cities, so it is an ideal candidate for the introduction of local treasury systems for effective management of their public finances. It processes the treasury system so that it monitors the state level, and the same form was modeled based on the state treasury in 2011. It has thus generated a number of positive effects for its public finances that are visible to progress in its development, economy and financial operations.
The importance of the local treasury of the City of Pula is its basic advantage that everything is predetermined as the financial management of the single account of the City and thus risk in the operation of public finances of the City is significantly reduced.
Keywords
riznica
lokalna riznica
javni prihodi
javni rashodi
proračun
Keywords (english)
reasury
local treasury
public revenues
public expenditures
budget
Language croatian
URN:NBN urn:nbn:hr:137:879466
Study programme Title: Business Economics; Financial Management, Marketing Management, Management and Entrepreneurship,Tourism, Business Informatics; specializations in: Financial Management, Marketing Management, Management and Entrepreneurship, Tourism and Development, Business Informatics, Informatics Management Course: Financial Management Study programme type: university Study level: graduate Academic / professional title: magistar/magistra poslovne ekonomije (magistar/magistra poslovne ekonomije)
Type of resource Text
File origin Born digital
Access conditions Open access
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Created on 2022-02-21 16:51:47