Focus of the thesis was to analyze the method of accounting of the city and work with budget issue as an appropriate tool for income and expends studies. Municipality Chynov was chosen for analysis. Evaluation was done based on the reports, which were received from city officers. First part is focused on accounting reform, which directly affects Municipality of Chynov. Next issue based on the evaluation reports were to analyzed incomes and expenses of city. It was observed the Municipality of Chynov does not have any major problems in this issue, due the balanced budget. As next step, statistical analysis was performed. Balanced budget was major task. As result of this analysis was said with probability that the balanced budget should be real in next years. Next part of the statistical analysis was cluster analysis. As result were statements that foreign incomes (mainly grants) have significant influence on municipality finances. As results of this thesis the Municipality of Chynov is from finances structure point of view without any problems and is effectively using the budget as tool to capture the finances structure of whole city.

This diploma paper analyses selected parts of a development potential on the South Bohemian region community level. It inquires into the differences among these municipalities due to their budgets and resident migration. The theoretical part characterizes municipalities as territorial units, their budgets and selected social economic and demographic indicators. Selected territorial units are further characterized and specified from a social economic and migration point of view. The practical part examines the development and trends of relative and absolute social economic and demographic indicators and their potential influence on the occurrence of the municipality disparities. This analysis consists of a quantitative part (with the indicators from the years 2001 {--} 2008) and a qualitative part which focuses on the South Bohemian municipality structure. The qualitative part also compares particular indicators of the South Bohemian municipalities in the years 2001 and 2008. Cluster analysis with the Gini coefficient was applied. One sub-section of the practical part focuses on three selected municipalities (Dubné, Kvilda, Litvínovice) and characterizes all their social economic and demographic variables orientated on budget revenues.

The thesis deals with the budget of the town of Mělník. The thesis is aimed at analysing the development of budgets in the years 2003 - 2015, and ascertaining the major determinants affecting these budgets. Besides, the thesis uses the town`s balance sheets, and describes the development of property and indebtedness ratio of the town of Mělník. The theoretical part is concerned with local governments and their budget creation, and also describes municipal property and funding possibilities. The practical part analyses budgets, revenues and expenses thereof, as well as the balance sheets showing Mělník`s property and indebtedness. On the basis of the data from the budget and balance sheet development, a medium-term outlook for the town`s economic activity was created.

The presented diploma thesis called Management of Debt of a Selected City deals with the evaluation of the management and indebtedness of the statutory city of Zlín in years 2012-2016. The first part focuses on the theoretical principles and concepts which relate to this area. Subsequently, the work characterizes the statutory city of Zlín and analyses the economy, the indebtedness and the current situation of the city. At the end of this thesis there are proposed the possible measures leading to better debt management.

This thesis concentrates basic principles of budgetary control of municipalities and accounting reform which changed accounting of municipalities since the year 2010. The thesis is divided into to main parts - theoretical and practical. The theoretical part is concerned with two main themes - budgetary control of municipalities and creating state accounting. This part describes terms such as budget, budget outlook, budget process or classification of budget. The text of this part also describes a new conception of state accounting. Practical part deals with detailed analysis of budgetary control of municipality Sedlec between years 2006 and 2009. Practical part also contains a commentary on course of the accounting reform in specific conditions of the municipality Sedlec.

Graduation theses describes municipalities and delimits their legal standing, competency and municipality bodies. The theses deals with possible receipts and expenditures of municipality budgets. Second part of the theses focuses on receipts and expenditures of town Klatovy and their fulfilment in years 2006 until 2009.

Atkūrus nepriklausomybę Lietuvos fiskalinėje politikoje įvyko daug labai svarbių permainų: įvestas fiskalinis valdymas, tinkantis rinkos sąlygoms; mokesčių reforma iš esmės pakeitė valstybės pajamų sandarą, o valstybės finansų išlaidų sąrangą buvo pakeista perskirstant funkcijas tarp įvairių valdymo lygių ir skolos valdymas iškilo kaip visai nauja viešųjų finansų sritis. Šio darbo tema – “Lietuvos savivaldybių biudžetai (Vilniaus miesto savivaldybės biudžeto pavyzdžiu) ir biudžeto reforma Lietuvoje”. Pasirinka tema yra labai aktuali. Šiuo metu Lietuvoje vykdoma biudžeto reforma, kuria siekiama pagerinti valstybės bei savivaldybių biudžetų planavimą bei biudžeto procedūras, patobulinti finansinių išteklių valdymą ir kontrolę, o taip pat spręsti klausimus susijusius su Europos Sąjungos finansine parama. Nagrinėjant savivaldybių biudžetų klausimus, vienas svarbiausių ir aktualiausių - kokio lygio turi būti savivaldybių fiskalinis savarankiškumas. / The subject of the thesis is “Budgets of Lithuanian Municipalities (on the example of Vilnius City Municipality Budget) and Budget Reform in Lithuania.” The subject is very urgent. At present the budget reform is being carried out in Lithuania, and the aim of the reform is to improve planning and procedures of national and municipal budgets, to perfect management and control of financial resources and also to solve the problems related to the European Union budget. Considering the budget problems of municipalities one of the most important and urgent problems is what the level of fiscal-dependence of municipalities should be. The purpose of the thesis is to consider financing of municipality budgets and to analyse and evaluate the main regulations of the budget system reform in Lithuania and to present the conclusions. To reach the purpose, the following tasks are raised in the thesis: to examine Lithuanian budget system; to consider fiscal decentralization level in Lithuania; analyse the structure of finance in Lithuanian municipalities and describe the municipality budget; to consider and evaluate the budget reform. The thesis raises the following hypothesis: municipalities do not have fiscal self-dependence enough, that is why not all principles of the budget reform are effectively put into practise.

The diploma thesis is focused on budgetary economy of selected minucipality, in this case the town Horní Planá. There are described functions of the municipality, its institutions and a property, separation of the property and management with it. The thesis is focused on a budgetary economy of a municipality, a budget, a budget composition, where are defined budgetary incomes and expeditures and subsequently a budgetary outlook is analyzed there. The aim of this thesis is to analyze the economy of the town Horní Planá, which is performed on the data in the next five years, based on the analysis recommend possible measures to achieve the optimum relationship between the economy, efficiency and effectiveness, or finding potential funding sources. Partial aims are evaluation of the progression budgets in the period and to determine the effects of ganges of incomes and expenditures in different years, to analyze cash flow over the period and evaluate influences on cash flow and the analysis of the property of selected municipality and its funding.

Subject of this thesis is {\clqq}Basic relationship between method administration accounting and processing of budget. It will be demonstrated on the example of chosen non - profit organization.{\crqq} The aim of thesis is to point out connection between setting and checking the budget and method of leading accountancy. At first is written teoretical part of work, where is characterized general way of leading accountancy, basic characteristic of processing the budget, analysis of chosen information needed for processing the budget in accountancy scope. The second part is practical, where is described chosen non-profit organization and features of way, how to lead accountancy, documentation of processed budgets and metodical proposal for their processing. Connection between budgets and accountancy does exist. To compile the budget is closely connected with information from accountancy. Organization come out from accountancy schedule, during the process of puting together budget structure. It depends on who is puting the budget together. Every municipality has its own employee, who is engaged in this and also sets appearance arrangement according to his subjective consideration and according to survey of information for user. The budget comes from accountancy and is arranged with budget changes. The most economical seems to use the possibility of leading only one bank account, which is account 231 - The basic current account in connection with volume of property, budget, number of operations and activities etc.

The goal of this thesis is to provide reader with insight on historical development, current status and possible future development of budgetary allocation of taxes, which are allocated to budgets of municipalities, what consequences can changes in budgetary allocation of taxes have on whole country, or in another cases on single municipality. To fulfil this goal, there is at the beginning situated necessary introduction to budget and tax law. There are principles of budget law and construction of taxes described primarily. Thereinafter, there is defined municipality, rules of municipality management and described budget procedure, on which have taxes, which are income of municipal budgets according of law number 243/2000 Sb., o rozpočtovém určení daní, major impact. In next chapters are analysed taxes individually, mainly is analysed development of theirs allocation to municipal budgets from year 1993. One of those taxes is land value tax, which is because of its exclusive allocation to municipalities analysed from different angle, it is descripted, how municipalities can influence the income from this tax, which is difference from the others, because income from other taxes can not be modified by municipalities. Other taxes are income taxes and added value tax. In case of these taxes the development of...