TFL Vsebine / Revija Poslovodno računovodstvo

Podobno kot podjetja ima tudi vsaka država svojo bilanco in izkaz uspeha. Javne finance odločajo o splošnem družbenem, socialnem, kulturnem in gospodarskem življenju in razvoju vsakega kraja, v celoti pa cele države. V največji meri se javne finance zagotavljajo z davki, ki jih pobira država, če pa to ne zadostuje, pa si lahko pomaga z izdajo državnih obveznic oziroma zadolževanjem. Poenostavljeno lahko ugotovimo, da so javne finance last državljanov oziroma davkoplačevalcev v državi, ki na volitvah izvolijo upravljavce z javnimi financami. Javne finance predstavljajo finančno »poslovanje« države (javni prihodki, javni odhodki, javni dolg, državni proračun itn.). Z javnimi financami se financirajo javne dobrine države, kot so: obramba, sodstvo, šolstvo, znanost, kultura, zdravstvo, komunala in podobno. Nujne so za delovanje države in so vključene na področjih, kot so: javni prihodki, javna plačila, državni proračun, državna posojila in finance za stabilizacijo, kadar tržno gospodarstvo zaide v prevelika nihanja. Za porabo javnih sredstev in poslovanje javnega sektorja veljajo strožja pravila kot za zasebni sektor, saj gre za javna sredstva, h katerim s plačevanjem davkov in prispevkov prispevajo vsi davkoplačevalci. Javne finance so zlasti v zadnjem času izpostavljene različnim ukrepom, ki so med drugim tudi posledica varčevanja države, ki ga narekuje tudi EU. Ta »narek«, ki ga je sprejela tudi Slovenija, se manifestira v obliki sprejetja t.i. fiskalnega zlatega pravila, ki bi naj proračunsko ravnotežje v Sloveniji ponovno vzpostavilo. Svet je že zdavnaj postal globalna vas, zato se zakonodaja držav in pravila poslovanja prilagajajo prihajajočim spremembam. Pogodbo o stabilnosti, usklajevanju in upravljanju v gospodarski in denarni uniji je v Bruslju podpisalo 25 držav članic EU, ta naj bi dolgoročno okrepila proračunsko disciplino in pomagala preprečiti prihodnje krize...

Similar as company, each country also has its own balance sheet and income statement. Public finances generate social, social, cultural and economic life and development on local level but also at the state lavel. It was mainly to provide the public finances to taxes levied by the State, but if this is not enough, you can help by issuing bonds or borrowing. Simplistic we can conclude that public finances are the property of citizens and taxpayers in the country that elects managers of public finances. Public finances represent the financial »business« of the state (public revenue, public expenditure, public debt, state budget, ect). With public finance are covered public goods of the state such as: defense, justice sistem, education, science, culture, health, sanitation, ect. They are indispensable for the functioning of state and are involved in areas such as: public revenues, public payments, state budget, state loans and finance to stabilize when the market economy is not immune to fluctuations. Spending public funds and public sector operations are subject to a stricter rules than the private sector, because public funds refer to all taxpayers. Recently public finances are exposed to different actions, among others government savings, which are dictated by the EU. The »dictation« which was adopted by Slovenia, is manifested in the form of the adoption of fiscal golden rule, which will make budget balance in Slovenia restored. The world has become a global village, so the laws of business and fiscal rules are adapting to this global change. Agreement on the stability, coordination and management of economic and monetary union was signed in Brussels on 25 EU countries, this would strengthen the long-term fiscal discipline and help prevent future crises...