Podmínky přechodu účetnictví veřejné správy z peněžní na akruální bázi

The International Federation of Accountants recommends a transition of all accounting units in the public sector to the accrual basis and issues International Public Sector Accounting Standards to support the new concept. Accounting in the Czech public administration is based rather on the cash base with all its drawbacks and complications Regional administration units are finding out and recording net cash flow directly in the system of synthetic accounts of the core activitity in the ledger, with the priority of recording income and expenses. Organizational parts of the state use the same system of bookkeeping based on the same directive charts of accounts. I percieve a conceptual inconsistence in the fact that in the system of synthetic accounts, the budget surplus or deficit as the main expression of the accounting cash concept is not being found out neither recorded. An obstacle for implementing the accrual principle lies also in the persistent definition of yields. For the area of budget economy of accounting units of public administration, existence of yields is not admitted. The reason is to be found in business concept of yields expecting yields only in relation to the market. This concept will have to be substituted by a concept which respects so called non-exchangeable yields. Then, based on this concept, yield accounts will be incorporated into the charts of accounts of the core activity of the accounting units. Accrual accounting concept, which is also based on the comparison of costs with performance for which they are expended, creates prerequisites also for depreciation of long-term assets. In the current concept of accounting core activity of public administration these long-term assets are not depreciated. Its appreciation and reporting then intentionally does not respect the requirement of true picture of reality. Therefore the content and methodology of changes have to be considered, especially in the following fields: