This chapter offers a concise and comprehensive overview of the characteristics of the budget process, from budget planning through budget execution to budgetary accounting and financial reporting in Slovenia, with attention given to the links between these processes and regulatory frameworks. Starting with the organisation of the country and its territorial structure, the chapter focuses on the coverage of the public sector and the main features of accounting, reporting, auditing but also non-financial reporting in public sector. The chapter concludes with challenges on non-financial reporting, which is driven by EU directives, national sustainability goals, and stakeholder expectations, with a strong focus on environmental protection, digitalisation, and the European Green Deal. In this context, the ongoing green budgeting reform integrates environmental objectives with fiscal policy.

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Public Sector Accounting, Reporting, Auditing, and Control in Slovenia

  • Tatjana Stanimirović

摘要

This chapter offers a concise and comprehensive overview of the characteristics of the budget process, from budget planning through budget execution to budgetary accounting and financial reporting in Slovenia, with attention given to the links between these processes and regulatory frameworks. Starting with the organisation of the country and its territorial structure, the chapter focuses on the coverage of the public sector and the main features of accounting, reporting, auditing but also non-financial reporting in public sector. The chapter concludes with challenges on non-financial reporting, which is driven by EU directives, national sustainability goals, and stakeholder expectations, with a strong focus on environmental protection, digitalisation, and the European Green Deal. In this context, the ongoing green budgeting reform integrates environmental objectives with fiscal policy.