Faculty of Administration, Ljubljana (VUSLJ)
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Financiranje javnih zavodov [Elektronski vir] : kako razumeti javna in nejavna sredstvaTekavčič, Metka ; Kavčič, Slavka, 1938-Javni zavodi so načelno ustanovljeni za opravljanje javne službe. Za svojo dejavnost prejemajo sredstva javnih financ in druga sredstva. Poleg tega pa lahko opravljajo tudi tržno dejavnost, za katero ... pridobivajo sredstva na trgu. Dvojnost delovanja in dvojnost pridobivanja sredstev je razlog, da so se v strokovni javnosti z vidika poslovanja javnih zavodov pojavile različne dileme tako z vidika dejavnosti kot z vidika sredstev. Prispevek se posveča sredstvom, ki jih uporabljajo javni zavodi, z vidika opredelitve kaj so javna in kaj nejavna sredstva. V njem je analizirana zakonodaja, ki opredeljuje javne zavode z organizacijskega, finančnega in računovodskega vidika. Ugotovljeno je, da je na podlagi povezave zakonodaje analiziranih področij mogoče nedvoumno zaključiti, da so javna sredstva le sredstva javnih financ in ne vsa sredstva, ki jih za svoje poslovanje uporablja javni zavod.Source: Slovenski javni sektor na razpotju strateških sprememb [Elektronski vir] : zbornik prispevkovType of material - conference contributionPublish date - 2015Language - slovenianCOBISS.SI-ID - 5028014
Author
Tekavčič, Metka |
Kavčič, Slavka, 1938-
Topics
javni zavodi |
javne službe |
financiranje |
public institutions |
public service |
financing
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Database name | Field | Year |
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Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
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Tekavčič, Metka | 08613 |
Kavčič, Slavka, 1938- | 09982 |
Source: Personal bibliographies
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