INFORMATIZACIJA PLAČILNEGA PROMETA JAVNIH UPORABNIKOV IN FINANČNE POSLEDICE ZLORAB LE-TEGA

Strcaj, Nina

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Title:	INFORMATIZACIJA PLAČILNEGA PROMETA JAVNIH UPORABNIKOV IN FINANČNE POSLEDICE ZLORAB LE-TEGA
Authors:	ID Strcaj, Nina (Author) ID Bobek, Samo (Mentor) More about this mentor...
Files:	VS_Strcaj_Nina_2014.pdf (2,33 MB) MD5: 8517CAFA787B6BCD347FE65165A50885
Language:	Slovenian
Work type:	Undergraduate thesis
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	S pojavom interneta, ki kot komunikacijsko sredstvo omogoča povezovanje velikega števila posameznikov in podjetij, tudi državna uprava dobiva močno orodje, ki ga lahko uporabi za uresničevanje svojih ciljev. Informatizacija javne uprave predstavlja skupek projektov, ki zajemajo predvsem standardizacijo in poenostavitev upravnih postopkov. Eden izmed utečenih postopkov e-poslovanja v javni upravi je poslovanje proračunskih uporabnikov z Upravo Republike Slovenije za javna plačila (UJP). Med njima se posredujejo plačilna navodila, sporočila o prometu in stanju denarnih sredstev na podračunih pri UJP ter vsi podatki povezani s plačilnimi instrumenti. Bistvene prednosti, ki jih prinaša takšen način poslovanja so prihranek časa, hitro in učinkovito poslovanje, celovit pregled nad plačilnim prometom, razpoložljivost 24 ur na dan ter zagotovljena visoka stopnja varnosti. Kljub vsem naštetim prednostim in prizadevanju UJP-ja, da vzpostavi enostaven, učinkovit in varen sistem, vseeno obstaja možnost zlorabe le-tega. V sistemu namreč ni vzpostavljena navzkrižna kontrola med številko transakcijskega računa in imetnikom le-tega za fizične osebe. To so nekateri finančno-računovodski delavci v javnih zavodih izkoristili tako, da so proračunska sredstva nakazali kar na svoj transakcijski račun, ne pa na dobaviteljev. Takšno odtekanje proračunskih sredstev ima za vsak posamezni zavod lahko drugačne posledice. Ne glede na to, pa ostaja dejstvo, da so javne finance prispevki vseh državljanov, ki bi morali biti porabljeni za javno dobro.
Keywords:	proračunski uporabnik, javna uprava, elektronsko poslovanje, informacijska tehnologija, varnost, proračunska sredstva
Place of publishing:	Maribor
Publisher:	[N. Strcaj]
Year of publishing:	2014
PID:	20.500.12556/DKUM-44603
UDC:	004.738.5
COBISS.SI-ID:	11797276
NUK URN:	URN:SI:UM:DK:OQWMATRW
Publication date in DKUM:	06.10.2014
Views:	1568
Downloads:	128
Metadata:
Categories:	EPF
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Secondary language

Language:	English
Title:	COMPUTERIZATION OF THE PAYMENT SERVICES FOR PUBLIC USERS AND FINANCIAL CONSEQUENCES OF MISUSE OF IT
Abstract:	With the emergence of the Internet as a communication tool which allows to connect a large number of individuals and businesses, also the Public Administration receives a powerful tool that can be used to achieve their goals. The computerization of public administration represents a set of projects, which mainly include the standardization and simplification of administrative procedures. One of the established processes of e-commerce in the Public Administration is the operations of budget users with the Administration of the Republic of Slovenia for Public Payments (PPA). Between them the payment instructions, traffic reports and cash balances on sub-accounts in the PPA and all data related to the payment instruments are forwarded. The significant advantages brought by this way of doing business are time saving, fast and efficient operations, a complete overview of payment transactions, availability of 24 hours a day and providing a high level of security. Despite of all these advantages and the PPA's efforts to establish a simple, efficient and safe system, there is a possibility of misuse of it. The system is actualy not set up to cross-check the account number and the holder of the same when natural person is involved. Some financial and accounting employees in public institutions misused this fact and indicated the appropriations to their own bank account, not to the supplier's one. Such drainage of the budget may have different consequences for each institution. Notwithstanding this, the fact remains that the public finances are contributions from all citizens, and should be used for the public good.
Keywords:	budget user, public administration, e-commerce, information technology, security, appropriations

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