20.500.12556/DKUM-44315 DEJAVNIKI RAZVOJA RAČUNOVODSKEGA SISTEMA LOKALNE SAMOUPRAVE V SLOVENIJI Factors Influencing the Development of Accounting System in Local Government in Slovenia Računovodski sistemi lokalne samouprave so se v poznih 80. letih prejšnjega stoletja začeli koreniteje spreminjati, zato lahko v osnovi ločimo tradicionalne računovodske sisteme lokalne samouprave, ki temeljijo na računovodskem načelu denarnega toka, in sodobne računovodske sisteme lokalne samouprave, ki temeljijo na načelu nastanka poslovnega dogodka. Računovodski sistem lokalne samouprave v Sloveniji je vpet v računovodski sistem javnega sektorja (v ožjem pomenu oz. javne uprave), zato je njun razvoj potekal sočasno. Po osamosvojitvi leta 1991, je Slovenija potrebovala skoraj desetletje, da je na novo uredila pravne podlage, ki urejajo to področje računovodstva. Od leta 2000 dalje temelji računovodski sistem lokalne samouprave v Sloveniji na modificiranem načelu denarnega toka. V nalogi smo proučevali dejavnike, ki so vplivali oz. vplivajo na razvoj računovodskega sistema lokalne samouprave v Sloveniji v smeri bolj informativnega računovodskega sistema. Pri analizi smo uporabili kontingenčni model, ki ga je razvil profesor Klaus G. Lüder v modelu procesa razvoja finančnega managementa javnega sektorja. Ugotovili smo, da so dejavniki delovali ugodno na razvoj računovodskega sistema lokalne samouprave v Sloveniji v obdobju do leta 2000, ki ga je zaznamovalo sprejetje tedaj novega Zakona o računovodstvu. Po letu 2000 vpliv dejavnikov na razvoj ni bil ugoden, saj se računovodski sistem lokalne samouprave v Sloveniji ni razvil v smeri sodobnih računovodskih sistemov lokalnih samouprav, ki temeljijo na načelu nastanka poslovnega dogodka. Local government accounting systems started changing substantially in the late eighties that is why we can separate traditional local government accounting systems which are based on the cash principle and modern local government accounting systems which are based on the accrual principle. In Slovenia, the local government accounting system is part of the public sector accounting system therefore they evolved simultaneously. After achieving independence in 1991 it took Slovenia nearly a decade to rearrange the legal basis governing this field of accounting. From 2000 onwards local government accounting system in Slovenia is based on the modified cash principle. In this paper we studied the factors which had or still have an influence on the development of the local government accounting system in Slovenia in the direction of a more informative accounting system. Our analysis is based on the contingency model which was developed by Prof. Klaus G. Lüder in the Financial Management Reform Process Model. Our conclusion is that factors influence the development of the local government accounting system in Slovenia was positive until 2000, the period in which the new Accounting Act was adopted. After 2000, the impact of these factors was not positive since the local government accounting system in Slovenia did not develop towards modern local government accounting systems which are based on the accrual principle. računovodski sistem računovodstvo lokalna samouprava občina javna uprava kontingenčni model načelo nastanka poslovnega dogodka načelo denarnega toka Slovenija accounting system accounting local government municipal public administration contingency model accrual principle cash principle Slovenia true true false M. Šuštar Slovenski jezik Angleški jezik Magistrsko delo 2014-05-16 22:19:11 2014-07-31 13:24:28 2022-05-12 03:07:45 2021-04-30 03:25:16 2014 0 [Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657 11768604 URN:SI:UM:DK:KN0FRRXD MAG_Sustar_Manca_2014.pdf MAG_Sustar_Manca_2014.pdf 1 01815A4D8D05850D21D1695126A53240 6310ea592b6cc7965af7e353d04bc9eb6f50ee67a999573465572957c8193bbf d48ba70b-7c0a-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=63582 Ekonomsko-poslovna fakulteta 0 0 0