NAČELO ODGOVORNOSTI U SISTEMU FINANSIJSKOG UPRAVLJANJA

Usklađivanje pravnog sistema Srbije sa standardima Evropske Unije (2022)(str. 803-813)

AUTOR(I): Milivoje Lapčević

E-ADRESA: 

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DOI: 10.46793/UPSSX.803L

SAŽETAK:

Načelo odgovornosti u postupanju finansijskih upravljača nalazi se u osnovi težnji savremenih administracija da svoje aktivnosti u što je moguće većoj meri učine dostupnim sudu građana, čijim interesima su te aktivnosti i podređene. U ovom radu autor će pokušati da akcentuje u kojoj meri je doslednost u poštovanju načela odgovornosti od značaja u postupcima reformisanja sistema finansijskog upravljanja. Takođe biće ukazano i na savremenu sadržinu ovog načela kao i osnovne forme kroz koje se odgovornost javno-finansijskih upravljača može posmatrati i ocenjivati u savremenim finansijskim sistemima.

KLJUČNE REČI:

načelo odgovornosti, budžetiranje, učinci, finansijsko upravljanje.

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