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标题：THE SIGNIFICANCE OF THE INTRODUCTION OF FINANCIAL MANAGEMENT AND CONTROL IN TRANSITION COUNTRIES SUCH AS THE REPUBLIC OF SERBIA ON THE ROAD TO EU
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作者：SLOBODAN POPOVIĆ ; BOGDAN LABAN ; JELENA TOŠKOVIĆ 等
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2016
期号：1
页码：38-44
语种：English
出版社：Academica Brâncuşi
摘要：Betterr observation of heterogeneous and different themes that together make up the framework for financial management and control is an important issue for a growing number of companies that develop control mechanisms,especially for those who manage budget funds.In order to successfully observed the financial control to e i,needs to accord greater number of characteristics which should establish all organizations,especially the budget users,and this can be achieved by establishing a valid system of internal control.Financial management and control are designed primarily with a view to ensuring compliance with legal and parliamentary requirements irrespective of the degree of strength of the economy of a country.These questions are particularly sensitive transitional countries.For this purpose,must adopt a new concept of "value for money",as well as high standards of corporate governance and proper conduct,and to provide real accountability and good systems of internal control.This applies particularly to budget users at all levels of local government to central government companies which have a monopoly in a particular territory (electro industry,oil industry,exploitation of natural resources,telecommunications,etc.).
关键词：Financial management;internal control;modeling;efficiency;budget.