Acta Universitatis Carolinae Iuridica (AUCI) is the main journal of the Faculty of Law of Charles University. It has been published since 1954 and is one of the traditional law journals with a theoretical focus.
As a general law journal, it publishes longer studies and shorter articles on any relevant issues in legal theory and international, European and national law. AUCI also publishes material relating to current legislative issues. AUCI is a peer-reviewed journal and accepts submissions from both Czech and international authors. Contributions by foreign authors are published in their original language – Slovak, English, German, French.
AUCI is a theoretical journal for questions of state and law. It is published by Charles University in Prague, Faculty of Law, through Karolinum Press. It is published four times a year, the dates of publication can be found here.
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AUC IURIDICA, Vol 28 No 2 (1982), 93–184
Finanční správa a peněžnictví
[Financial Administration and Banking]
Milan Bakeš, Miloš Borovička, Jan Aleš, Jitka Němcová
DOI: https://doi.org/10.14712/23366478.2025.412
published online: 06. 08. 2020
abstract
The determining constituent of the financial activities of a socialist state is its financial policy. In general financial policy may be characterised as the aggregate of financial instruments applied by the state or its competent financial authority in financial relations or in planning targets to be attained in financial relations. Financial policy is a special and important component of the economic policy. Financial policy as the component of the socialist state’s economic policy is represented by the active utilisation of finance by the state to influence economic and social processes in society. It contributes to the mobilisation of the society’s financial policy must in the aggregate of its concrete provisions realise the leading part of the Party in society. In addition to the principle of the leading part of the Party, the financial policy action is based in the role of the socialist state and its principal functions, in the common ownership of the means of production and in the class character of its provisions. In its aggregate financial policy may be characterised as the part of the economic practice which, in connection with the direction of the expanded socialist reproduction process, realises by means of a set of legal, methodical; disposition and control provisions the planned formation, distribution and appropriation of funds in accordance with the tasks set down in the national economy development plans. Financial policy of the socialist state is consequently of planned character. It is realised within and in accordance with long term, medium term and yearly national economy development plans. The objective of financial policy is to secure by distribution and redistribution of financial resources troublefree and effective progress of the expanded socialist reproduction. Financial policy must contribute to the growth of material production and to the fulfilment of the state plans of the national economy development by securing the formation of the necessary financial resources required for financing planned tasks. But financial policy must also contribute to the strengthening of financial and monetary stability by adhering to the principle that the entire expenditure must be absolutely consistent with the disciplinary resources and further plannig and financial disciplin. Finally the financial policy task and aim is to contribute to a deeper link-up of the Czechoslovak economy with the international division of labour by means of exchange policy and to strengthen the part of the convertible Rouble.
Finanční správa a peněžnictví is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
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ISSN: 0323-0619
E-ISSN: 2336-6478
