Analysis of the Czech state-funded institutions accounting data
Analysis of the Czech state-funded institutions accounting data

Author(s): Jana Vodáková
Subject(s): Business Economy / Management, Government/Political systems, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: state-funded institution; contributory institution; financial reporting, state administration;
Summary/Abstract: This paper deals with starting points of possible economic analysis carried out within the Czech state-funded institutions. State-funded institutions represent the most frequent organizationally-legal type of accounting units operating in the Czech non-profit sector and dispose of significant financial sources. Their accounting outputs, primarily financial statements, are harmonized and prepared in a unified form from 2011. Statements are a subject to authorization by the founder but not an external audit. The paper concentrates on one type of these units, i.e. the state-funded institutions that are founded by the state, more precisely particular Czech ministries. For purposes of this paper the state-funded institutions were selected according to their prevailing CZ NACE (International classification of economic activities) and further analysed and compared. It seems that financial statements and other supplemental data create suitable database for possible economic analyses. As the main data sources besides scientific articles and relating legal regulations, financial accounting data from the server Monitor administered by the Ministry of Finance of the Czech Republic were used. Description, analysis, comparison, and synthesis of main findings were used as basic scientific methods in the paper.

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