Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).
The journal is archived in Portico.
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We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUC IURIDICA, Vol 56 No 1 (2010), 235–242
Malá exkurze k některým otázkám finančního hospodaření obcí
[Small Excursion into Some Questions of Municipal Financial Management]
Hana Marková
published online: 04. 02. 2015
abstract
Small Excursion into Some Questions of Municipal Financial Management Local budgets are possible to name as a demonstration of municipal financial independence. Statements, reports and final accounts are important instruments of planning and formulation of the budgetary policy for local authorities. Municipalities have a duty to keep on file activities and manners of use of financial means. The municipalities have to inform again about the manner of spending money after passing of determined period or realisation of some particular objective. Also there is a duty of municipalities to ensure the regular revision of the public means management by the internal and external subjects. The statements represent decisive element of control and help in effective and efficient proceedings and treatment with public means.
Malá exkurze k některým otázkám finančního hospodaření obcí is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
