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Resnične in poštene računovodske informacije so temelj uspešnega korporativnega upravljanja. Poslovne listine so podlaga za managerske odločitve in predstavljajo tudi vir informacij za vlagatelje, zaposlene ter upnike. Zato je pomembno, da so v družbi in organizaciji vzpostavljene notranje kontrole in zunanje regulative, ki segajo tudi na področje računovodskega poročanja in preprečujejo kršitve in malomarnosti. Da se zagotovijo resnične in poštene poslovne listine obstajajo v Evropski uniji razni zakoni, direktive in uredbe, ki urejajo to področje. Ti zakoni veljajo tudi v državah članicah, od vsake posamezne države pa je odvisno, kako podrobno in natančno imajo urejeno zakonodajo na področju računovodskega poročanja. Slednje je osrednji problem mojega diplomskega seminarja, skozi katerega bom raziskala, kako so Slovenija, Nemčija in Hrvaška implementirale direktivo 2006/46/ES EU v nacionalno zakonodajo, ki zahteva, da so kazni na področju računovodskega poročanja učinkovite, sorazmerne in odvračilne. Natančno tudi ni znano, kako je slovenska zakonodaja primerljiva s tujo, kar bom poskušala skozi diplomski seminar tudi raziskati. True and fair accounting information constitutes the foundation of successful corporate governance. Books of account serve as a basis for management decision-making and constitute a source of information for investors, employees and creditors. For that reason, it is important that society and organisations establish internal controls and external regulations that also encompass financial reporting and prevent infringement and negligence. In order to ensure true and fair books of account, the European Union has adopted various acts, directives and regulations that regulate this area, which are also in force in individual Member States although the level of detail and precision of financial reporting legislation varies between them. The latter constitutes the main problem discussed in my Bachelor Seminar that seeks to examine the implementation of the 2006/46/EC Directive, which requires that the penalties provided for must be effective, proportionate and dissuasive, in the Slovenian, German and Croatian national legislations. I shall also seek to examine the fact that it has not been clearly established how relevant Slovenian legislation is comparable to legislation in force abroad. |
