ΤΗΡΟΥΜΕΝΗ ΔΗΜΟΣΙΟΛΟΓΙΣΤΙΚΗ ΔΙΑΔΙΚΑΣΙΑ ΣΤΟΥΣ ΦΟΡΕΙΣ ΓΕΝΙΚΗΣ ΚΥΒΕΡΝΗΣΗΣ, ΔΙΑΦΟΡΕΣ – ΟΜΟΙΟΤΗΤΕΣ, ΜΕΛΕΤΗ ΠΕΡΙΠΤΩΣΗΣ»

Abstract

The present thesis, deals with the Public Accounting Procedure that exists between the Agencies of the General Government and specifically between the Central Government, Social Security Funds and the Local Authorities. The Public Accounting Procedure concerning the budget for a public body consists of the following stages: The drawing up of the budget, the introduction of the budget in the parliament and the subsequent voting, implementation, the process of establishing and recovering revenues and, finally, the depiction of the results concerning the relevant financial year that coincides with the calendar year. The State budget is a fundamental element of the Public Accounting. The budget defines the annual fiscal action plan of the Government. It is a very important act of economic planning and is result-based orientated. It is considered to be one of the basic vehicles for the operational modernization of the financial administration of the Public Sector. For the purpose of this thesis the Public Accounting Procedure and the Budget of the Agencies of the wider Public Sector are thoroughly and extensively developed in all their forms. Moreover, the differences and similarities that appear in every distinct phase of public accounting procedure are examined among the Agencies of the General Government. This differentiation derives from the fact that endogenous institutional diversities can appear between the Central Government, Public Legal Entities, Social Security Funds owned by the Government, National Health Units, Local Government (municipal and prefectural level). A basic component of the thesis is the case study that analyses the results of budget implementation, in the Local Government (municipal level) by means of appropriate financial indicators.