B_VR Public Budgets

University of Finance and Administration
Summer 2023
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
Guaranteed by
doc. Ing. Jan Mertl, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Ivana Plačková
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the course is to acquaint students with the basic theoretical and practical aspects of public budgets. Findings from this course will enable students to understand the links of the public budgets within the state's economy, create an idea of the basic financial relationships in the budgetary system, explain the problem of macroeconomic and microeconomic relations in the budgetary system of the Czech Republic. Another goal is to explain the budgetary process in different types of public entities, parsing budgets selected sectors of the national economy and their relationship to local government.
Learning outcomes
After completion of the course students will have basic knowledge of the budgetary system in the Czech Republic, they will be oriented in the main chapters of the state budget, they will have an idea about the budgets of local administration units and the financing of state funds. They will be able to apply the acquired knowledge in practice in the preparation and drawing of budgets of public entities.
Syllabus
  • 1. The system of public budgets, regulations and economic importance 2. The public budget, its functions and concepts 3. State budget, the budgets of government departments, the budget process 4. Decentralisation of public finance functions as the theoretical basis of local budgets and the role of local government in providing public goods 5. Status of local budgets in the public budgetary system, financial relation of the state and local governments 6. Budgets of selected public sector industries and their relationship to the local government (education, health, security, social insurance) 7. The expenditures and revenues of regions and municipalities, the breakdown of expenditure and revenue 8. Extra-budgetary funds, budgets of contributory organizations and organizational units of villages 9. Repayable finance in local budgets 10. The budgetary deficit, public debt 11. Control and Audit in budgetary management 12. Effectiveness farming of regions and municipalities, combined financing of public and private sources
Literature
    required literature
  • HAMERNÍKOVÁ, Bojka. Veřejné finance - vybrané problémy. Praha: Wolters Kluwer Česká republika, 2017. ISBN 978-80-7552-577-2.
  • ČERVENKA, Miroslav. Soustava veřejných rozpočtů. Praha: Nakladatelství Leges Praha. 208 pp. Edice Student. ISBN 978-80-87212-11-0. 2009. info
Teaching methods
The course is taught within the present form of study in the range of two hours per week of lectures. In the combined form of study will be three guided consultations after 2 hours.
Assessment methods
a written test
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 6 hodin KS/semestr.
The course is also listed under the following terms Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/summer2023/B_VR