Състояние, ефекти и насоки за подобряване функционирането на системите за финансово управление и контрол в организациите от публичния сектор
Condition, Effects and Trends of Improvement in the Functioning of the Financial Management and Control Systems in the Public Sector Organizations

Summary/Abstract: The improvement of the financial management and control processes through development of adequate internal control systems has a key role in increasing the capacity and efficiency of the operation of public sector administration. The present article treats the problems of the present state and the prospects to financial management and control systems in the public sector units under the conditions of EU membership and is directed to research of the conformity of the existing practice with the requirements of the standards and the best European practices. The results from the scientific research have been used to specify the strengths and the weaknesses of the existing model for public sector internal control, information about the reliability of the functioning control systems and directions for the improvement of their efficiency.

• Details
• Contents