NAČELO ODGOVORNOSTI U SISTEMU FINANSIJSKOG UPRAVLjANjA

Abstract

The principle of accountability in the actions of financial managers is at the basis of the aspirations of modern administrations to make their activities as much as possible available to the court of citizens, whose interests these activities are subordinated to. In this paper, the author will try to emphasize the extent to which consistency in respecting the principle of accountability is important in the procedures for reforming the financial management system. It will also be pointed out the contemporary content of this principle as well as the basic forms through which the responsibility of public financial managers can be observed and evaluated in modern financial systems.