Ανάλυση της εφαρμογής του διπλογραφικού συστήματος στους Δημόσιους Οργανισμούς

Abstract

Studying the application of the double-entry accounting system in the Public Administration is the main focus of the present work. The last decade a great effort is being performed by the Greek Ministry of Economics to follow up the public bodies in an effective manner. The effective monitoring of the Greek public bodies should consist of certain characteristics such as the potential of full logistic imaging, equality on monetary-economic balances and economic status balance as well as balancing the ratio earning/expenses for calculating the economic outturn for every financial year. For a very long time the monitoring of public administration has been dealt with the use of the single-entry system which proved insufficient and for that reason through the last decade the double-entry accounting system is gaining more attention. In this work, the institutional framework of the double-entry accounting system is analyzed (insurance funds, units for public health, legal persons governed by public law, local authorities) and at the same time it is shown increased gravity on its implementation. Furthermore, the reforms that the new law 4308/2014 introduces for implementing the double-entry system in the Public Administration are discussed thoroughly and all future improvements are evaluated.