Finanční kontrola hospodaření obcí - srovnávací studie ČR s vybranou zemí EU

Viktor Ďurian

Bachelor's thesis

Financial Control of Municipal Management - a Comparative Study of the Czech Republic with a Selected EU Country

Abstract:

The bachelor thesis focuses on the evaluation of the form and procedural procedures of financial controls in the Czech Republic and a selected EU country. The work identifies their similar and different features, characterizes the forms, legislation and standards with which they approach the control of municipalities and defines relative concepts and relationships. The forms of control of municipalities on the basis of valid legislation are described. A comparison of the results is made, and on the basis of them a recommendation is formulated for a possible adjustment of the legislation of the countries in which this adjustment would benefit.

Abstract:

Bakalárska práca sa zameriava na zhodnotenie podoby a procesných postupov finančných kontrol hospodárenia v Českej republike a vybranej krajine EU. Práca identifikuje ich podobné aj rozdielne rysy charakterizuje formy, legislatívu a štandardy s akými pristupujú ku kontrole obcí a vymedzuje relatívne pojmy a vzťahy. Opísané sú podoby kontroly obcí na základe platnej legislatívy. Je vykonaná komparácia výsledkov, a na ich základe je formulované odporučenie pre prípadnú úpravu legislatívy krajín v ktorým by táto úprava prospela.

Keywords

obce, kontrola, kontrola hospodaření, finanční kontrola, Česká republika, Maďarsko, Municipality, control, control of management, financial inspection, Czech Republic, Hungary

Language used: Slovak

Date on which the thesis was submitted / produced: 29. 4. 2022

Thesis defence

• Date of defence: 15. 6. 2022
• Supervisor: Mgr. Ing. Petra Dvořáková, Ph.D.
• Reader: Ing. Filip Hrůza, Ph.D.

Masaryk University

Faculty of Economics and Administration

Bachelor programme / field:
Finance and Law / Finance and Law