TFL Vsebine / Revija Poslovodno računovodstvo

V prispevku obravnavamo nekatere strokovne in normativne podlage ločenega evidentiranja dejavnosti in vpliv tega evidentiranja na preglednost finančnih odnosov pri uporabnikih proračunskih virov financiranja. Prepoved nedovoljene uporabe javnih sredstev za pridobitne dejavnosti je sestavina evropskega pravnega reda, ki je bolj ali manj vključena tudi v pravne rede članic Evropske skupnosti. Ločeno evidentiranje dejavnosti, ki temelji na strokovnih pravilih stroškovnega računovodstva, zmanjšuje možnost nenamenske porabe proračunskih sredstev. Uporaba pravil stroškovnega računovodstva terja prilagoditev organiziranosti poslovnega subjekta.

In the paper, we treat some professional and normative bases of separate recording of activities and the impact of this recording on the transparency of financial relations with the users of budgetary resources. The prohibition of unauthorised use of public funds for gainful activities is a constituent of the European legal system which is more or less involved in the legal system of the members of the European Community. A separate recording of activities based on professional cost accounting rules reduces the possibility of undifferentiated spending of appropriations. The application of cost accounting rules requires an adjustment of the business entity's organisation.