PRORAČUN OBČINE DRAVOGRAD

Naglič, Sabina

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Title:	PRORAČUN OBČINE DRAVOGRAD
Authors:	ID Naglič, Sabina (Author) ID Boršič, Darja (Mentor) More about this mentor...
Files:	UNI_Naglic_Sabina_2011.pdf (732,65 KB) MD5: 5F9C5CF0A29C6516303CC4455EFBD1C5 PID: 20.500.12556/dkum/fc79cab4-a4e0-4e15-a8af-2290ab0f8688
Language:	Slovenian
Work type:	Final seminar paper
Organization:	EPF - Faculty of Business and Economics
Abstract:	Delo diplomskega seminarja sega na področje javnih financ na lokalni ravni in zajema proračun občine Dravograd. Ker je občina temeljna samoupravna skupnost, smo najprej predstavili teoretične osnove javnih financ in lokalne samouprave. V okviru tega smo navedli naloge lokalne samouprave in na področju javnih financ, kakšno je premoženje občin in njihovi viri financiranja. Navedli smo tudi naloge, ki jih je občina dolžna opravljati po ustavi in zakonu. Finančna sredstva, ki pa jih občina potrebuje za opravljanje teh nalog, pa pridobiva iz lastnih virov (npr. dohodnina), od države ali pa z zadolževanjem. Opisali smo opisali proračun občin, tako da smo lahko nadaljevali z našim delom diplomskega seminarja, in da smo lahko na podlagi ugotovljenih splošnih podatkov analizirali proračune občine Dravograd. Proračun občine je njen najpomembnejši finančni instrument. Opredelili smo sam pojem proračuna in funkcije, ki jih le-ta opravlja ter opozorili na načela, ki jih je potrebno upoštevati pri sestavi, sprejemanju in izvrševanju proračuna. Predstavili smo občino Dravograd, kjer smo opisali njeno lego, prebivalstvo ter zaposlenost in brezposelnost. V nadaljevanju smo predstavili zaključni račun proračuna občine za leto 2009. Prav tako smo predstavili proračun občine Dravograd za leto 2010 in ga primerjali z realiziranim proračunom za isto leto. V drugem primeru pa smo primerjali proračune občine Dravograd za leta 2007, 2008 in 2009, kjer smo analizirali in primerjali prihodke in odhodke.
Keywords:	javne finance, lokalna samouprava, občina, proračun, prihodki, odhodki, viri financiranja, občina Dravograd
Place of publishing:	Maribor
Publisher:	[S. Naglič]
Year of publishing:	2011
PID:	20.500.12556/DKUM-19955
UDC:	336.1
COBISS.SI-ID:	10862364
NUK URN:	URN:SI:UM:DK:7BZVCOIR
Publication date in DKUM:	28.11.2011
Views:	3371
Downloads:	269
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	MUNICIPAL BUDGET OF DRAVOGRAD
Abstract:	In this term paper we are dealing with public finance at the local level, more precisely with the budget of the Municipality of Dravograd. The municipality is the basic entity of self-governance and we thus started our paper by presenting the fundamental theory behind public finance and local self-government. Within this framework we listed the duties of local self-government regarding public finance and defined the municipal assets as well as sources of revenue. We also noted duties imposed upon municipalities by the constitution and the law. Municipalities have several sources of funding to perform these duties – own sources (e.g. income tax), state sources or borrowing money. We analysed municipal budgets in general. These findings enabled us to proceed with our assessment of the budget of the Municipality of Dravograd. The budget is the most important financial instrument of a municipality. We defined the term itself, explained its functions and pointed to principles that have to be observed when planning, adopting and implementing a budget. We described the Municipality of Dravograd in terms of its location, population as well as the employment and unemployment rates. We also presented the final bill of the 2009 municipal budget, the budget of the Municipality of Dravograd for 2010 and the comparison between the latter and the implemented budget for 2010. The second example comprised the budgets of the Municipality of Dravograd for the years 2007, 2008 and 2009, where we analysed and compared the revenues and the expenditures. Finally, we explained the main difficulties regarding the funding of the budget of the Municipality of Dravograd. As is shown in the analysis, most Slovenian municipalities are encountering the same difficulties.
Keywords:	public finance, local self-government, municipality, budget, revenues, expenditures, sources of funding, the Municipality of Dravograd.

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